Clarifying the client verification process

On 11/02/2025, the Australian Taxation Office (ATO) issued an update regarding Clarifying the client verification process. The update clarified that client-to-agent linking cannot be used to verify a client's identity and emphasized the importance of reviewing the guidance for tax agent and BAS services provided in conjunction with the Tax Practitioner Board’s Practice Note TPB(PN) 5/2022, which outlines proof of identity requirements.