About this guide

IR1059 explains the written or electronic authority an intermediary needs to act for a client and access information for the tax types covered.

Key requirements

Authority for an individual does not automatically cover related entities. Each entity must be properly authorised, and a non-individual authority must be signed by a person who can bind that entity.

Related forms and guides

• Elect someone to act on your behalf (IR597)
• Declaration for an intermediary (IR768)
• Tax agent and intermediary self-service options (IR476)

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