"The outcome sought is a single credential that Australian businesses could use to report to government through SBR-enabled software and to access government web based online services.

"Any business with an Australian Business Number is eligible for Auskeys."

The ATO has warned businesses against handing-out administration keys to non-management because it will provide holders of the former digital certificates - which preceded the Auskey - with greater insight into the business.

"An ATO primary digital certificate holder currently has unrestricted access to your business information and functions through ATO online services. An Auskey administrator holder may have access to other government online services as more agencies adopt Auskey for their security credential. We recommend only associates registered on the Australian Business Register or employees in a position of authority within your business have an Administrator Auskey - other employees can be issued with Standard Auskeys," the ATO said in a written statement.

The tax department is unaware of what business software companies will use Auskey but and the providers to be announced soon. It has stopped creating the digital certificates which Auskey will replace, and those in use will last until expiry or cancellation.