• Associates' details

    For all your associates, you'll need to provide:

    • for individuals – their name, date of birth, position held and either their tax file number (TFN) or residential address
    • for organisations – their legal name, ACN/ARBN/ABN if applicable, and either their TFN or address and date of formation.

    We'll use these details to identify your associates in our existing records. If we can't identify an associate, your ABN application will be refused.

    For non-resident associates without TFNs you'll need to supply proof of identity documents.

    Note that if your identification information is incomplete or inaccurate, your ABN application may be refused or delayed.

    Who to include as associates by your entity type

    • Partnerships – all partners. Corporate limited partnerships also need to provide details of the public officer.
    • Trusts – all trustees. Closely held trusts also need to provide details of the top 20 trust beneficiaries. For ABN purposes, trust beneficiary associates are the top 20 (by the value of the benefit) individuals or organisations either named as a beneficiary under a trust deed or that may benefit under a trust arrangement.
    • Companies
      • the public officer, all directors and one company secretary, as follows
        • For all resident directors, provide their name, date of birth, position held and either their TFN or residential address.
        • For non-resident directors, provide the TFN or certified proof of identity documents for up to three non-resident directors; and for any additional non-resident directors provide their TFN or proof of identity documents (which don't need to be certified).
        • For the Australian resident public officer (if appointed) and the Australian resident company secretary, provide their TFN or a certified proof of identity document. (For ABN purposes, a company secretary associate is a person appointed as a company secretary in accordance with the Corporations Act 2001 who is authorised to make decisions and commitments on behalf of the company without reference to the company directors.)
         
      • for private and unlisted companies, provide the top 20 shareholders (by number of shares held) for each class of share, as follows
        • For resident shareholders who are individuals, provide their name, date of birth and either TFN or residential address.
        • For resident shareholders who are not individuals, provide their name, ACN/ARBN/ABN if applicable and either TFN or address and date of formation.
        • For non-resident shareholders, provide their TFN or name.
         
       
    • Other incorporated entities – all office bearers such as president, treasurer, secretary or public officer (individuals only) and company secretaries.
    • Other organisations – all office bearers such as president, treasurer, secretary or public officer (individuals only).
  • Last modified: 01 May 2017QC 406