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Client Proof Identity Checks
The ATO and TPB both provide information about what is required for tax practitioners to verify an individual’s identity.
The Tax Practitioners Board currently has a draft practice note providing advice about agent obligations in relation to verifying a client’s identity. The practice note is expected to be formalised without significant changes.
Proof of identity requirements have been strengthened in an effort to minimise the chance of fraud, breach of privacy or cyber-attack, for both your practice and your clients.
Depending on the situation, the following documents can be used:
At least one piece of photo identification such as passport, driver’s licence or government identity card.
Birth certificate or citizenship certificate.
Notice of Assessment from the ATO, Medicare card or recent bank statement.
Tax file number.
Residential address and contact details.
Review the ATO practice administration webpage for full details of
Proof of identity checks
for new clients, existing clients and online interactions with new clients.
You must not keep copies of identity documents, but you should document what identification you have sighted and when.
AAT Proof of Identity Verification Checklist
to record details of your clients’ verifications.
TPB – Practice Note TPB(PN) D45/2021
ATO – Practice administration