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In most cases, you can link your myGov account to the ATO without a linking code.
To link your myGov account to the ATO, you’ll need your TFN and details from two of the following documents:
Note: If you choose to use your bank account to confirm your identity, it must be an account you had your individual income tax refund paid into last year, or one that has earned interest in the last two years.
You can find more information on linking your myGov account to us on our website. If you’re having trouble linking your myGov account, check out our Troubleshooting for individuals page.
If you’re still unable to link after trying our troubleshooting steps (or you’ve received the error message ‘Ineligible to link’), then you’ll need a linking code. You’ll need to call us to obtain a linking code as we’ll need to establish your identity by asking you a number of privacy questions and verifying details from one of the following identification documents:
We appreciate tax time is a busy time for everyone, so we’ve extended our operating hours. You can find our phone number and operating hours and as well as information if you’re calling us from overseas on our website
ATO Community