Tax agents authority to enquire on behalf of customers 107-05010060

• The tax agent has phoned and the customer is present, go to Step 2
• The tax agent has phoned, and the customer is not present, go to Step 3

Complete a Proof of Record Ownership check.

Ask the customer the following questions:

• Do you give permission for the release of information to your tax agent for today only or for a period of time with a specific end date?
• What is the company name, tax agents name, location and phone number?
• What information do you authorise the agency to provide to your tax agent?
• If you do have a debt, do you authorise the agency to provide the details including the outstanding balance of your debt to the tax agent?

Do not release information where there is any doubt as to the identity of the customer. In this situation, the Service Officer must:

• offer to call the customer back or
• issue a statement of debt to the customer's recorded address

Has the customer requested that a staff member speak with their agent?

• Yes, go to Step 4
• No, go to Step 5

• obtain the tax agent's name, company name, location and phone number
• check the DOC’s on the customer record to see if the customer has:
• previously provided Express Authority for this tax agent
• the period of time the authority is for

Does the tax agent have a current Express Authority?

• Yes, go to Step 4
• No, do not answer any questions. Procedure ends here

Limit release of information to what the customer has authorised on the Express Authority. It is important to use the word 'today' when providing this information. For example, 'I can confirm the customer does/does not have a debt and/or the debt balance as at today is'.

If a tax agent asks questions that are outside the Express Authority, advise the tax agent 'No authority exists to give you that information'.

Note: staff must not tell a customer or tax agent whether a tax refund will be garnished. This is extremely important as tax garnishee decisions cannot be made in advance. Staff cannot predict reconciliation tax refund offsetting which can be confused with a tax garnishee.

Complete a DOC and include the following details:

• specific details of the Express Authority. What information the customer has authorised to be released to their tax agent
• the tax agent's name, company name, location and phone number
• the timeframe for the express authority
• what information was released to the tax agent, and
• any other relevant information discussed during the call