Non-residents have certain requirements for providing identity evidence for Australian business number (ABN) registrations.
Proof of identity (POI) documents aren't required if a valid tax file number (TFN) is provided on the ABN application. Providing a TFN isn't required by law, but makes the application process quicker.
Certified copies of original POI documents will be accepted, although some associates only require uncertified copies. Certified or uncertified copies of documents may not be returned.
Ensure you understand who can certify original copiesExternal Link and your requirementsExternal Link when your documents are in a language other than English.
If you're a non-resident applying for an ABN and these details don't match, the application will be delayed, or in some instances, refused. When you've completed your application, record your reference number as you will need it when sending documents or contacting us. Without it, you may need to lodge a new application.
Individual non-residents must provide certified copies of two current documents for tax purposes. One must be a primary document.
Individuals who've changed their name must provide another document showing the change, for example:
If an individual's preferred gender isn't reflected on their documents, they must provide a document indicating their preferred gender, for example amended birth certificate or a statement from a registered medical practitioner.
To establish the identity of a company, provide the following:
A company must provide the TFN or certified identity documents for:
The company must also provide:
If the company is a resident, the TFN or identity documents are required for the top 20 shareholders for each class of share for private or unlisted public companies, whether residents or non-residents.
To establish the identity of a trust, provide:
Individual trustee's will be required to provide POI documentation in accordance with individual requirements.
Corporate trustee's will be required to provide POI documentation in accordance with the company requirements.
If the trust is a closely held trust, it must also provide the TFN or names of the top 20 beneficiaries of the trust known at the time of registration.
To establish the identity of a partnership, provide: