Tax time in Australia can be daunting, especially when life gets busy or your tax affairs are complex. That’s where Form 2848, the Power of Attorney and Declaration of Representative, comes into play. This essential document allows you to officially nominate someone—typically a registered tax agent, accountant, or lawyer—to represent you in dealings with the Australian Taxation Office (ATO).

What Is Form 2848 and Who Needs It?

Form 2848 is the formal paperwork that gives another person authority to act on your behalf for specific tax matters. It’s most commonly used by individuals, small business owners, and self-managed super fund (SMSF) trustees who want a professional to handle their tax correspondence, negotiate payment plans, or even appear at ATO hearings.

Busy professionals use it to delegate tax return preparation and ATO correspondence.
Expats and those overseas rely on it for managing tax obligations remotely.
Family business owners often nominate accountants to handle all tax affairs, especially during succession planning or audits.

How Form 2848 Works: Process and 2025 Updates

Filling out Form 2848 is straightforward, but recent updates for 2025 have introduced digital submission options and new verification steps. Here’s how the process typically unfolds:

Choose your representative: This should be a registered tax agent or legal practitioner. You can nominate more than one person if needed.
Specify the scope: Indicate exactly which tax matters your representative can handle—everything from income tax to GST or fringe benefits tax.
Submit the form: As of 2025, you can submit Form 2848 online via the ATO’s Online Services for Individuals and Agents, or lodge a paper form by mail.
Verification: The ATO now requires two-step identity verification for both parties to reduce fraud risks, a policy introduced in January 2025 after a spike in phishing scams targeting tax agents.

Once processed, your representative can access your tax records, lodge documents, negotiate payment arrangements, and even receive confidential ATO notices on your behalf.

Real-World Scenarios: When Form 2848 Makes a Difference

The practical benefits of Form 2848 are best seen through real-life situations:

Audit Support: When a Sydney-based café owner was selected for a random GST audit in March 2025, her accountant used Form 2848 authority to liaise directly with ATO auditors, assemble documentation, and argue for a reduced penalty on her behalf.
Remote Tax Management: An Australian engineer on a two-year assignment in Singapore used Form 2848 to empower his Brisbane tax agent to handle rental property tax matters and respond to ATO letters while he was abroad.
Deceased Estates: Executors of wills regularly use Form 2848 to appoint solicitors who settle tax debts, file final returns, and communicate with the ATO on behalf of deceased individuals.

The 2025 enhancements in digital lodgement and security mean that, whether you’re managing a complex business or just want extra peace of mind, the process is more accessible and safer than ever before.

Tips for Using Form 2848 Safely and Effectively

Be specific: Only grant authority for the tax matters and periods necessary. Broad, open-ended powers can lead to complications.
Review regularly: Revoke or update your Form 2848 if your relationship with your representative changes or if your tax affairs evolve.
Keep records: The ATO recommends securely storing copies of all correspondence related to your Form 2848, especially with digital submissions now standard in 2025.
Check your representative’s credentials: Only use registered tax agents or lawyers listed on the ATO’s public register.

Conclusion

Form 2848 is more than just a bureaucratic requirement—it’s a powerful tool for Australians seeking expert help with their tax affairs. With the ATO’s latest digital upgrades and enhanced security protocols in 2025, delegating tax authority is now safer, faster, and more convenient. Whether you’re a busy professional, an expat, or managing family business finances, appointing the right representative can save time, reduce stress, and keep you on the right side of the tax office.