• Associates details

    All associates details must be provided during the Australian business number (ABN) application. Associates may be individuals or organisations depending on your entity type.

    Note: If your client’s identification information is incomplete or inaccurate, their ABN application may be refused or delayed.

    For each associate you will have to provide:

    • For individuals – name, date of birth, position held and tax file number (TFN). The residential address is required if the TFN is not provided.
    • For organisations – legal name, ACN/ARBN/ABN if applicable, and TFN. The address and date of formation is required if the TFN is not provided.

    We will use those details to identify your client's associates in our existing records. If we cannot identify an associate in our records, we may either refuse your client's ABN application or we will contact you to ask for certified copies of documents so that we can verify the associate’s identity. 

    Non-resident associates without TFNs, will need to supply different proof of identityExternal Link documents, and this information could include a:

    • Certificate of incorporation
    • Passport
    • Birth certificate.

    Who to include for your client's 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 ABR purposes trust beneficiary associates are defined as 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.
      • Name, date of birth, position held and tax file number (TFN) of all Australian resident directors. The residential address is also required if the TFN is not provided; and
      • Name, date of birth, position held and TFN of up to three non-resident directors. The residential address is also required if the TFN is not provided; and
      • TFN or uncertified identity documents for any additional non-resident directors (if any)
      • For ABR purposes, a company secretary associate is a person appointed in accordance with the Corporations Act 2001.
      • The Registrar requires details of the top 20 shareholders (by number of shares held) for each class of share of private and unlisted companies as follows:
        • Name, date of birth, tax file number (TFN) of the resident shareholders that are individuals. The residential address is also required if the TFN is not provided
        • Name, ACN/ARBN/ ABN if applicable, TFN of the resident shareholders that are not individuals. The address and date of formation is required if TFN not provided
        • TFN or the name is required where the non-resident shareholder is an individual
        • TFN or the name is required where the non-resident shareholder is not an individual
         
       
    • Other incorporated entity – all office bearers, for example, president, treasurer, secretary or public officer (individuals only) and company secretaries.
    • Other organisations – all office bearers, for example, president, treasurer, secretary or public officer (individuals only).
    • Last modified: 09 Aug 2016QC 434