Company Nomination to Agent
For an Australian company, nominating a tax agent is done through the ATO's Client-to-Agent Linking process. It generally applies to entities with an ABN, excluding sole traders.
Before you start
- Set up a Digital ID such as myID.
- Use Relationship Authorisation Manager (RAM) to link yourself to the company ABN.
- Log in to ATO Online services for business.
- Nominate your registered tax agent.
- Tell your tax agent once the nomination has been submitted.
Step-by-step
1. Create a myID
Install and set up the official myID app. A Standard identity strength is usually the minimum; Strong identity strength may be required in some cases.
2. Link yourself to the company in RAM
RAM links your Digital ID to the company ABN. You generally need to be a director, public officer, or authorised associate recorded against the business.
3. Log into Online services for business
Use your Digital ID and linked ABN authority to access ATO Online services for business.
4. Nominate the tax agent
In Online services for business, go to the profile or agent details area, search for your tax agent, select the relevant authorisations, and submit the nomination. You may need the agent registration number or registered business name.
5. Notify your tax agent
Your tax agent then logs into their agent environment and adds your company as a client. The ATO validates the nomination automatically.
Important notes
- You usually need this process when appointing a new registered agent, changing authorisations, or adding new tax obligations.
- If you cannot access RAM, check whether director details, ABR associate details, or ABN records need to be updated.
- Sole traders generally do not need to complete the client-to-agent linking nomination process.
Official references
公司授权或指定给代理
澳大利亚公司指定税务代理,通常需要通过 ATO 的 Client-to-Agent Linking(客户与代理关联)流程完成。该流程一般适用于拥有 ABN 的实体,但不包括 sole trader(个体经营者)。
开始前需要准备
- 设置 Digital ID,例如官方 myID。
- 通过 Relationship Authorisation Manager (RAM) 将自己关联到公司 ABN。
- 登录 ATO Online services for business。
- 指定您的注册税务代理。
- 提交后通知您的税务代理。
操作步骤
1. 创建 myID
安装并设置官方 myID 应用。通常至少需要 Standard 身份强度;某些情况下可能需要 Strong 身份强度。
2. 在 RAM 中关联公司
RAM 会将您的 Digital ID 与公司 ABN 关联。您通常需要是公司董事、public officer,或在 ABR 中登记的 authorised associate。
3. 登录 Online services for business
使用您的 Digital ID 以及已关联的 ABN 权限登录 ATO Online services for business。
4. 指定税务代理
在 Online services for business 中进入 Profile 或 Agent details 区域,搜索税务代理,选择相应权限并提交指定。您可能需要代理注册号或注册业务名称。
5. 通知税务代理
税务代理随后会登录其代理系统,将您的公司添加为客户,ATO 会自动验证该指定。
重要说明
- 任命新的注册代理、变更授权或增加新的税务事项时,通常需要完成此流程。
- 如果无法使用 RAM,请检查董事信息、ABR 关联人信息或 ABN 记录是否需要更新。
- 个体经营者通常不需要完成 Client-to-Agent Linking 指定流程。