Businesses owners that operate using an ABN (excluding sole traders) will need to nominate a Tax or BAS agent using the digital id (myGovID) when engaging a new agent or re-engaging the services of a previous agent. Existing client/agent relationships won’t need to undertake this process, only new client/agent relationships are required to follow this process.
The process of client/agent linking allows business owners to give authorization to their Tax & BAS agents and is mandatory from 13th November 2023. The myGovID tool is a secure way to verify identity when using the ATO’s Online Services for Business (OSfB). This new system ensures clients have control over which agents can act on their behalf.
You can get further information by following this link from the ATO.