In 2022, the Australian Taxation Office (ATO) introduced a trial system to link business owners and registered agents. The system has now been rolled out to most businesses and started on 13 November 2023. Individuals and sole traders are exempt, but all other businesses must engage a registered agent via the new process.
Previously, agents could connect an individual or business to their ATO registered agent online services. The new system requires business owners to nominate their agent.