Client-to-agent linking (CAL) does not override client verification

The ATO have updated their client verification guidance and in a recent statement, clarified that the client-to-agent linking process doesn't override the obligations of a Tax/Bas Agent to undertake client proof of identity protocols. The ATO guidance statement says that the Client to Agent linking only provides the ATO with verification that the practitioner has the authority to act on behalf of an entity within their Online Services for Business platform.

The ATO guidance goes on to state….Importantly, it (CAL) doesn't verify the identity of the person who has engaged you as a registered tax practitioner.

This guidance now confirms that Tax/BAS Agents must continue to verify a client's identity prior to providing their services using the methods outlined by both the TPB and the ATO.