Following the death of an individual registered tax or BAS agent, it is important that a next of kin or other representative notify us.
What we will do – Following notification of the death of an individual registered tax or BAS agent, we will:
- provide you with a written notice confirming that the agent’s registration will cease
- advise you of the date on which the agent’s registration will cease
- notify the Commissioner of Taxation (Commissioner) of the date that the agent’s registration ceases.
When the registration will cease – Generally, the agent’s registration will cease on or about 60 days after the date of the written notice that we provide to the next of kin or legal representative of the deceased. The written notice will stipulate the exact date.
During this period, you should put in place appropriate arrangements in relation to the agent’s practice (such as winding up the practice or making arrangements for the sale of the practice) and notify the agent’s clients.
Notice of the cessation of the agent’s registration will also be published in the Government Notices Gazette and recorded our TPB register. The record will remain on the register for 12 months from the day on which the agent’s registration ceased.
What happens to the agent’s access to ATO systems? – We are required to notify the Commissioner that the registration of a registered agent has ceased.
Once the Commissioner is notified, the ATO will close the agent’s access to its electronic interface systems including electronic lodgment service (ELS) and the Tax Agent Portal or BAS Agent Portal.
Enquiries relating to ATO systems, including matters relating to client lists, should be directed to the ATO. Visit www.ato.gov.au.
[TPB website] [LTN 191, 4/10/16]