ATO Linking Code: Client-To-Agent Linking Steps

An ATO linking code connects an individual’s myGov account to the ATO. Business client-to-agent linking instead requires myID, a business link in RAM and an agent nomination. Your practice then adds the client to its list.

Client Agent Linking in One Paragraph

Business clients nominate your practice after setting up myID and linking their business in Relationship Authorisation Manager (RAM). They sign in to Online services for business and search using your registered agent number. You then add the client to the account you are authorised to access. The Australian Taxation Office (ATO) introduced this safeguard to prevent agents being linked to business records without the business’s authority. It applies to companies, trusts, partnerships, self-managed super funds (SMSFs) and other entities with an ABN, excluding sole traders.

A nomination is required for a new agent relationship or a change in an existing agent’s authorisation, such as taking on income tax. Individuals and sole traders use their existing arrangements while the ATO develops their separate linking model. Entities without an ABN generally remain outside business nomination. Use the individual client appointment guide for the individual route.

The Client’s Steps

The client’s principal authority sets up the business link, then an appropriately authorised person completes the agent nomination. Give the client your registered agent number, registered practice name and the accounts your engagement covers before they start.

1. Set up a personal myID. Strong identity strength lets an eligible individual associate link the business online. Standard identity strength requires assisted business linking. The client uses their own myID and keeps its sign-in codes private.
2. Link the business ABN in RAM. An eligible principal authority with Strong myID selects Link your business and follows the prompts. A person with Standard myID, or a primary person such as a corporate trustee’s director, contacts RAM support on 1300 287 539. After identity and association checks, the person accepts the emailed authorisation request in RAM.
3. Sign in to Online services for business for the correct entity. An authorised user needs access granted for that business. Being the practice’s contact person does not itself give that access.
4. Select Profile, then Agent details. Under Agent nominations, select Add. Enter the registered agent number in Search for agent, select Search and choose the correct practice. Check its details, complete the Declaration and select Submit.
5. Confirm the practice appears under Agent nominations. Tell the practice that the nomination is complete and send the nomination confirmation through the agreed channel.

The ATO does not automatically notify your practice. Its agent nomination instructions include a downloadable screenshot guide. A client without a smart device can call 13 28 66 for assistance with nomination.

A director or public officer can be a company’s principal authority. For individual trustees or partners, the relevant person must be an eligible associate on the ABN record. A corporate trustee’s director or public officer uses the primary-person route for the trust. The RAM access guide covers business setup and staff authorisations in more detail.

Client Instructions You Can Send

Replace the three fields before sending this copyable message. These fields are for your practice’s details, not a client’s login credentials.

Please nominate our practice so we can access your business’s ATO records for the work you have authorised.

Practice name: {registered practice name}

Registered agent number: {registered agent number}

Agreed accounts: {accounts covered by the engagement}

1. Download the Australian Government’s myID app and set up your personal Digital ID. If you already use Online services for business for this entity, go to step 3.
2. Link your business ABN in Relationship Authorisation Manager. A principal authority with Strong myID can usually link online. For Standard myID or a corporate trustee, call RAM support on 1300 287 539 for assistance.
3. Sign in to Online services for business. Check you are working in the right business.
4. Open Profile, then Agent details. Under Agent nominations, select Add. Search using our registered agent number, check our practice name and complete the Declaration. Select Submit.
5. Tell us when you have finished. Send us the nomination confirmation so we can add your business to our client list.

Please use your own myID. Keep your sign-in codes private. If nomination fails, tell us which step failed and the error message. For ATO nomination assistance, call 13 28 66.

Your Steps as the Agent

Add the nominated client within 28 days of nomination, using the identifier and account level that match your authority. A nomination permits the next linking step. It does not automatically put the entity on your client list.

1. Confirm nomination through the client’s confirmation or the Client nominations on-demand report in Online services for agents. Match the entity and check the expiry date.
2. Obtain the business TFN securely when acting for income tax. The client can find it under Profile, then Business details in Online services for business. Agree a secure method, such as a phone call, rather than ordinary email.
3. Use Add client in Online services for agents. Search using the correct identifier and add the authorised account. Income tax requires the business TFN. An ABN-only search will not show the income tax account.
4. Review any existing agent shown against an account before proceeding. For income tax representation, add the income tax account without also adding the activity statement account. Adding yourself to an account occupied by another agent removes that agent.
5. Confirm the client appears on your list and the required account is accessible. Record the nomination date, account linked and staff check beside the signed engagement letter.

The client nominates the agent, not individual accounts. Your practice selects the account it is authorised to represent. If you linked only the activity statement account and now need income tax, ask for a further nomination and add income tax using the TFN. For income tax and fringe benefits tax (FBT), add income tax first, then FBT through Maintain authorisations without a second nomination.

A client can extend an unexpired nomination using Extend, available from the following day. This gives 28 days from the extension. An expired nomination needs a fresh nomination. The ATO agent checklist explains account selection and re-nomination. For work after linking, use the Online services for agents guide.

Client Agent Linking Steps by Entity

The person who links the business must have authority for that entity. A client group can contain several ABNs, so nomination of one company does not nominate the practice for every trust or fund.

Entity	Person who establishes RAM access	Nomination checkpoint
Company with several directors	An eligible director or public officer recorded for the company	One eligible principal authority establishes access. The authorised person nominates for the company’s ABN.
Trust with individual trustees	An individual trustee who is an eligible associate on the trust’s ABN	Select the trust, not the trustee’s personal record.
Trust with a corporate trustee	A director or public officer of the trustee company, using the primary-person route	Call RAM support to link the trust. Nominate for the trust’s ABN.
Partnership	An individual partner recorded as an eligible associate	Link and nominate for the partnership’s ABN. A corporate partner can require assisted linking.
SMSF with individual trustees	An eligible individual trustee on the fund’s ABN	Select the fund’s ABN and nominate for the fund.
SMSF with a corporate trustee	A director or public officer of the trustee company	Use assisted primary-person linking for the fund, then nominate for the fund’s ABN.

For a trust with a corporate trustee, the trustee company and trust have distinct records. Linking the company does not establish the trust’s link. RAM’s principal authority guidance distinguishes an individual associate from a primary person.

Overseas directors can stall where no Australian authorised person can obtain Standard or Strong myID. Newly registered companies can stall because the director has not set up myID or the relevant records do not match. Identify these cases when opening the engagement, before allocating the first lodgment job.

An entity without an ABN generally does not complete this nomination or a RAM business link. The agent follows the existing client-addition route after obtaining authority and completing identity checks. A small number of no-ABN entities from the linking pilot can still trigger a linking error. For that case, request ATO assistance through practice mail under the exception route below.

Fixing Failed Links

When a nominated business is missing from your client list, first check the nomination confirmation or Client nominations report. Then check whether your practice has actually added the client at the correct account level.

Symptom	Diagnostic check	Person who fixes it
Business missing in RAM	Does the person have a business link and authority for this ABN?	Principal authority completes the link or grants the user appropriate access.
Practice missing from nomination search	Compare the entered number with the practice’s registered agent number.	Client corrects the number. If the correct number returns no result, the agent calls 13 72 86.
Nomination absent or expired	Check the correct entity, selected practice and nomination expiry.	Client submits or renews the nomination, then tells the agent.
Income tax account unavailable	Was the search made using the ABN instead of the business TFN?	Agent obtains the TFN securely and searches using it.
Wrong account linked	Compare the linked account with the engagement and any existing agent.	Agent explains the error. Client re-nominates the affected agents so they can restore their correct links.
Person cannot nominate	Check RAM authorisation for this business and ATO access permissions.	Principal authority or authorisation administrator corrects the person’s access.
System error after successful nomination	Retain confirmation and the exact error message.	Agent contacts the ATO on 13 72 86. Client-side nomination errors go to 13 28 66.

Use the ATO troubleshooting guide for agents to select the correct support route. Have the entity name and identifier ready, together with your registered agent number, the affected account and the exact error. Record the failed step and whether nomination already succeeded. The person calling must be ready to establish their identity and authority.

An ATO linking code has a different job. An individual who cannot answer the record-matching questions can phone 13 28 61 for a code to link the ATO to myGov. The ATO verifies identity before issuing it. That code does not nominate a practice for a business.

For a business client, return to the RAM link and agent nomination steps. The ATO’s myGov linking instructions explain the individual code route.

Client Agent Linking Exception Requests

An agent can request ATO assistance when the client falls within a supported exception scenario and cannot complete nomination. An overseas entity without an Australian authorised person able to obtain Standard or Strong myID is one example. Other listed cases include certain strata entities and groups of 20 or more entities needing assistance.

Start with the support route for the actual obstacle. A principal authority who can obtain Standard myID uses assisted RAM linking. A client who has simply postponed setup needs help completing it. An exception request is not a shortcut for an ordinary client who has not tried to link.

In Online services for agents, open Communication, then Practice mail and select New. Choose General questions, problems and help, then Submit client agent linking exception request. Prepare the following information before sending.

• Client name and TFN or ABN. If the TFN is unavailable and income tax access is needed, explain that in the secure request.
• The reason nomination cannot be completed and the support steps already attempted.
• The account access required and your registered agent number.
• Your contact details and the authorised representative’s name and position.
• Confirmation that your practice completed its proof of identity checks under the current Tax Practitioners Board requirements.
• Signed evidence authorising your practice to act, identifying the entity and the representative who signs. Include the representative’s printed name and signature date.

A signed engagement letter or authority declaration can supply the evidence when it contains the required details. Send client identifiers through secure practice mail, following the ATO practice mail instructions. Keep the receipt ID on the file and monitor the mailbox. The ATO can contact you for more information, including where an income tax identifier is missing. Confirm access on the client list after the request is resolved before treating linking as complete.

Starting Linking at Onboarding

Start nomination after the engagement letter is signed and complete the agent-side link before the first lodgment work. Treat the signature, client nomination and account-access check as separate items with an owner.

Ask the client for the principal authority’s name, their role and whether they already have myID and RAM access. Send the linking guide with your registered agent number and registered practice name. Collect status information, never the client’s myID password or login code.

Set a reminder after a few days if confirmation has not arrived. Check the Client nominations report instead of relying solely on a reply. Schedule the final client-list and account-access check well before the first due date so an error leaves time for assistance.

Tax Genie sends clients your practice’s linking guide and tracks each entity’s confirmation and the staff check. It reminds clients who have not finished. The client completes nomination in ATO services, and your staff confirm the account link. Close the onboarding item only when the correct entity appears on your client list with the access your engagement requires.