This video tackles:

  • Onboarding a tax agent to manage the affairs of your client.
  • Adding a business in RAM and then link the agent in Business Services.

Note:

  • You may link the business if you are: Trustee, Public Officer, Director, Partner, Office Bearer of a club/association.  
  • For trusts with corporate trustees & for other complex situations or in case of issues, contact the ATO - details on how below.


TABLE OF CONTENTS

Linking a Tax Agent to a Trust via ATO Phone Services  

The Australian Taxation Office (ATO) provides specialized phone services for individuals and entities seeking to link tax agents to trusts, ensuring compliance and streamlined tax management. Based on current protocols and authoritative sources, the primary contact number for this purpose is **1300 287 539**, with **option 3** selected during the call. This number connects trustees or authorized representatives to ATO support staff who can facilitate the client-agent linking process, particularly for trusts requiring additional identity verification or facing technical barriers in digital systems. 

Client-Agent Linking for Trusts

Linking a tax agent to a trust involves establishing formal authorization through the ATO’s Relationship Authorisation Manager (RAM) and Online Services for Business. Trusts, unlike individual taxpayers, often require layered identity checks due to their legal structure, which may involve corporate trustees or multiple beneficiaries. The ATO mandates that trustees or authorized individuals complete a proof-of-identity (POI) process to validate their authority to nominate an agent. This safeguards against unauthorized access to sensitive tax records and ensures accountability. 


Phone-Based Agent Linking  

1. Pre-Call Preparation

Before phoning the ATO, trustees must gather the following documentation:  

  • Trust’s Australian Business Number (ABN)**: Essential for linking the entity in RAM.  
  • Trustee or Authorized Representative’s Identity Documents**: Driver’s licence, Medicare card, or passport details may be requested.  
  • Tax File Number (TFN): For cross-verification of the trust’s tax records.  

These documents enable the ATO to authenticate the caller’s identity and authority to act on behalf of the trust, aligning with anti-fraud measures outlined in ATO compliance guidelines.  


2. Initiating the Call

Dial **1300 287 539** and select **option 3** to reach the ATO’s dedicated support line for client-agent linking. This number is specifically designated for trust and business-related enquiries, including SMSFs with corporate trustees. Callers should be prepared for potential wait times, particularly during peak hours (e.g., Monday mornings).  

Key Considerations During the Call:  

- **Identity Verification**: The ATO will ask questions derived from their records, such as historical tax return details, superannuation balances, or employment information.  

- **Voice Authentication**: Enrolling in voice authentication during the call can expedite future interactions.  

- **Linking Code Issuance**: If the trust cannot link its ABN to RAM digitally, the ATO will provide a unique linking code to finalize the agent nomination.  


3. Post-Call Follow-Up

After the ATO confirms the trust’s details and issues the linking code, trustees must:  

1. Log in to **Online Services for Business** using their myGovID.  

2. Navigate to **Profile > Agent Details** and enter the tax agent’s registered number (e.g., 62790002 for Noble & Associates Pty Ltd).  

3. Submit the nomination and inform the tax agent directly, as no automated notification is generated.  

Technical and Structural Challenges  

  • Corporate Trustees and Identity Strength  

Trusts with corporate trustees face additional hurdles, as the ATO requires a **Strong** myGovID identity strength for digital linking. If trustees only have **Standard** identity strength, phoning the ATO becomes mandatory. This requirement prevents unauthorized access and aligns with the ATO’s Secure Access Framework, which prioritizes multi-factor authentication for high-risk entities.  

  • System Outages and Digital Limitations  

During ATO system outages or if the trust lacks digital access, the phone service remains the primary channel for linking agents. The ATO advises trustees to use the **1300 287 539** number in such scenarios, though processing times may extend due to manual verification.  

  • Comparative Analysis: Phone vs. Digital Linking 

Conclusion

Linking a tax agent to a trust via the ATO’s phone service (**1300 287 539**, option 3) remains a critical pathway for trustees facing digital barriers or complex structures. This process underscores the ATO’s commitment to security and compliance, ensuring that only authorized individuals can manage a trust’s tax affairs. Trustees should prioritize gathering required documents and familiarizing themselves with RAM functionalities to minimize delays.