• Proof of Identity for non-residents

    There are different requirements for providing evidence for Australian business number (ABN) registrations for non-residents.

    • When a valid tax file number (TFN) is provided on the ABN application, proof of identity (POI) documents are not required. Providing a TFN is not required by law, but makes it quicker and easier to process the application.
    • We accept certified copies of original POI documents. For some associates, we only require uncertified copies.
    • Copies of documents in a language other than English must also include a certified written translation of the document.
    • Certified or uncertified copies of documents may not be returned.

    Note: To establish identity for GST only registration visit the Australian Taxation Office website

    Individual

    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.

    Primary documents

    • foreign birth certificate
    • foreign passport
    • Australian birth certificate
    • Australian passport.

    Secondary documents

    • national photo identification card
    • foreign government identification
    • marriage certificate – if this document is provided to verify your change of name it will not be classified as a second document
    • driver licence – the address on the licence must match the home address provided.

    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.

    Company

    To establish the identity of a company the following is to be provided:

    • the company's Australian Registered Body Number (ARBN) or TFN or
    • a certified copy of a certificate of incorporation or registration from the relevant authority in its country of origin. Where this is not relevant to the country of origin, a signed statement to that effect is acceptable and must be signed by at least two directors, and
    • if the company is listed on a stock exchange, details of the listing.

    A company must provide the TFN or certified identity documents for:

    • the Australian resident public officer (if appointed)
    • the Australian resident company secretary
    • all Australian resident directors
    • up to three non-resident directors.

    The company must also provide:

    • the TFN or uncertified identity documents for any additional non-resident directors
    • the TFN or the names of the top 20 shareholders for each class of share for private and unlisted public companies.

    Trust

    To establish the identity of a trust the following is to be provided:

    • the TFN of the trust, and
    • the TFN of all trustees, or
    • certified identity documents for all trustees.

    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:

    • the TFN or names of the top 20 beneficiaries of the trust known at the time of registration.

    Partnership

    To establish the identity of a partnership the following is to be provided.

    • the TFN of the partnership
    • the TFN or certified identity documents for all resident partners
    • the TFN or certified identity documents for up to three non-resident partners, and
    • the TFN or uncertified identity documents for the remaining non-resident partners.

    Note: For more information on how to correctly certify and translate POI documents, refer to Copies of documents – applicants outside Australia

    • Last modified: 05 Sep 2016QC 883