Authority to Act for Tax Agents, Representatives and Nominated Persons: Access to a Client’s Inland Revenue Information

This statement prescribes how a tax agent, or a representative can obtain the authority to act from their clients and the process for a person to get another person to act for them in relation to their tax affairs and/or their social policy entitlements and obligations. In these guidelines these people will collectively be referred to as “tax agents”, “representatives”, “nominated persons” or “agents” as the context may require.