How Will Client-to-Agent Linking Change for Sole Traders?

Sonal Goyal

02 October 2026 08:16 PM AEST

How Will Client-to-Agent Linking Change for Sole Traders?

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Client-to-agent linking arrangements are set to expand to sole traders and individuals, adding a new authorisation step when they engage a new agent or change the access given to an existing agent. The update was published on 2 October 2026.

Under the new process, agents will begin the linking request. The client will then need to approve the authorisation through ATO online services for individuals or through the ATO app before the agent can access tax records and act on the client’s behalf.

What Is Changing?

The new process differs from the current arrangements used by other ABN entities.

For sole traders and individuals, the agent will first initiate the linking process. The client will then provide the required authorisation digitally.

The change is intended to ensure that only authorised agents can access tax information and act on behalf of a client.

It will also give clients greater visibility over who has access to their records and what authority has been provided.

Pilot Program Starts in March 2027

The rollout is planned to begin in stages from March 2027 through a pilot program.

Sole traders whose agents participate in the pilot may be asked to use the new linking process from that time.

The pilot will be used to refine the process and make adjustments before the broader rollout, which is planned for November 2027.

Until then, existing authorisation and access arrangements will remain unchanged.

Alternative Pathways Are Being Developed

Alternative linking Options are also being developed for people who cannot use digital services or who require additional assistance.

Further guidance and support material will be published before the wider rollout.

Registered agents, tax professionals, individuals, sole traders and industry groups are expected to receive further information through different communication channels as implementation progresses.

Why the Change Is Being Introduced

The new linking process is designed to strengthen the security of interactions between clients and tax professionals.

It is intended to reduce the risk of identity-related Fraud and unauthorised access to tax records.

The process will also provide clients with more direct control over agent access and create an additional verification step before records can be accessed.

FAQs

Q: When will the new client-to-agent linking process begin?

A: A pilot program is planned to start in March 2027, with broader rollout expected in November 2027.

Q: Who will start the linking process?

A: The agent will initiate the request, after which the client will provide authorisation through ATO online services or the ATO app.

Q: Do sole traders need to change anything now?

A: No. Existing authorisation and access arrangements remain unchanged for now.

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