There are different requirements for providing evidence for Australian business number (ABN) registrations for non-residents.
Note: To establish identity for GST only registration visit the Australian Taxation Office website
Individuals who aren’t Australian residents for tax purposes must provide certified copies of two current POI documents.
One of these documents must be a primary document.
If an individual has changed their name, they must also provide another document showing the change, such as a marriage certificate, deed poll or change of name certificate.
If an individual's preferred gender is not reflected on their identity documents, they must provide a document that indicates their preferred gender, such as an amended birth certificate or a statement from a registered medical practitioner.
To establish the identity of a company the following is to be provided:
A company must provide the TFN or certified identity documents for:
The company must also provide:
To establish the identity of a trust the following is to be provided:
An individual trustee will be required to provide POI documentation in accordance with individual requirements.
A corporate trustee will be required to provide POI documentation in accordance with the company requirements.
Where the trust is a closely held trust, it must also provide:
To establish the identity of a partnership the following is to be provided.
Note: For more information on how to correctly certify and translate POI documents, refer to Copies of documents – applicants outside Australia