At the moment connecting an ANZ bank account to two different QuickBooks Online files is unavailable in the current offerings. When customers attempt to connect the bank account they'll be getting an error saying the bank account has been connected to a QuickBooks file already.
I can definitely add this to our report and let our Product Engineers let them know and take a look at the option.
To learn more about connecting your ANZ bank account in QuickBooks Online, you can check this link Connect ANZ Direct Feeds.
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