A simple step-by-step guide for individuals and businesses

Nominating a registered tax agent (or BAS agent) gives them permission to access your ATO records and act on your behalf. The ATO now requires most people to complete this step to help prevent unauthorised access and tax fraud.

Below is the correct process based on the ATO’s official guidance.

Step 1: Set up your myGovID

To nominate an agent, you must have a myGovID (this is your digital identity).

Set up here:
https://www.mygovid.gov.au/set-up

You’ll need at least Standard identity strength.

Step 2: Link your digital identity to your business (if applicable)

If you are nominating an agent for a business, trust, partnership or SMSF, you must link your myGovID to your ABN using Relationship Authorisation Manager (RAM).

Link your ABN here:
https://authorisationmanager.gov.au

If you’re an individual nominating an agent for your personal tax, you do not need RAM. You will just nominate through your myGov account.

Step 3: Log in to the correct ATO portal

Depending on who you are nominating the agent for:

Individuals

Log into myGov → ATO
https://my.gov.au

Businesses and non-individual entities

Use Online Services for Business
https://www.ato.gov.au/business/online-services-for-business

Step 4: Go to the “Agent nomination” section

Once logged in:

Individuals

You may see a prompt to “Nominate your agent” in your ATO online services.
If not, use:
ATO → Tax → Manage tax agents

Businesses

From the left menu:
Profile → Agent details → Nominate agent

This is where you add your new agent.

Official ATO explanation:
https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/agent-nomination/how-to-nominate-your-registered-agent

Step 5: Enter your tax agent’s details

Your tax agent will provide one of the following:

• Registered Agent Number (RAN)

• Their ABN

• Their practice name

Search for your agent, confirm the details, and select them.

Step 6: Choose what you want your agent to access

You may be asked to confirm which services and accounts they can act on:

• Income tax

• BAS / GST

• Fringe benefits tax

• Payroll

• Superannuation

• All or selected roles

Choose the appropriate access level.

Step 7: Submit the nomination

Once submitted:

• Your agent now has 7 days to accept the nomination in the Tax Agent Portal.

• If they don’t accept it in time, you must re-submit the nomination.

ATO confirmation page:
https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/agent-nomination

Step 8: Notify your accountant

Let your accountant know that the nomination is complete so they can accept it immediately. They won’t always be notified automatically.

Common Questions

How do I change or remove an agent later?

You can remove an agent at any time through your ATO online services:

Individuals: myGov → ATO → Tax agents
Businesses: Online Services for Business → Profile → Agent details

Do all clients need to nominate their agent?

The ATO requires this for most:

• New agent relationships

• Changes of agent

• Re-establishing access

• Business clients using digital tools

Some individual situations may allow alternative forms, but the online process is now the standard.