| 1. |
Only entity representatives and authorised contacts can act on behalf of an entity. A guide issued by the Tax Office explains the differences between the two and how they gain authority.
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| 2. |
An entity representative has authority to access all roles on their account and to add, remove and update the list of authorised contacts. The entity representative must be:
• Recorded as an authorised contact for the entity, and
• Must be able to prove their identity when contacting the Tax Office.
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| 3. |
Different entity types have different entity representatives. The Guide issued by the Tax Office provides business owners with information on which entity representatives need to be employed for their particular entity structure.
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| 4. |
An authorised contact has authority to act on behalf of the entity for some of the entity's tax affairs. The guide provides business owners with information on how an authorised contact is appointed and what authority can be bestowed on them.
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| 5. |
For more information or to read the entire publication click here or visit the Tax Office website at www.ato.gov.au |