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Brief
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.
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