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  • Certificates of residency

    Tax treaties are special treaties Australia has entered into with over 40 countries. They prevent double taxation and fiscal evasion and foster cooperation between Australia and other international tax authorities in enforcing their respective tax laws.

    As part of some of the agreements, if a person or entity is certified as an Australian resident for income tax purposes and receives income from these countries, they can request the tax authorities of these countries to reduce their withholding tax or to exempt them from paying tax in these countries. They can do this by supplying a tax relief form or a certificate of residency. However, it is important to note that overseas tax authorities may also have additional administrative requirements for Australian residency certificate holders in order to impact on their tax obligations in the foreign jurisdictions.

    Individuals or entities that use custodians to act on their behalf have to provide written authorisation to support the custodian's authority. The documentation must also provide the capacity in which the custodian is authorised to act in.

    Please check with your custodian to confirm if they have a valid authorisation with the ATO to act on your behalf.

    On this page:

    Countries with a tax treaty with Australia

    The full list of our tax treaties is maintained by Treasury and can be found at Australian tax treatiesExternal Link.

    There is also an agreement between the Australian and Timor-Leste governments in respect of the exploration for, or the exploitation of, petroleum in the Joint Petroleum Development Area (JPDA).

    See also:

    Certificates of residency

    A certificate of residency is a document supplied by the ATO. It's issued to Australian residents to prove to foreign tax authorities that you are an Australian resident for income tax purposes.

    Requesting a certificate of residency or status

    A resident can request a certificate of residency or status, by sending us a letter or fax and including the following information:

    • full name of the Australian resident
    • residential address of the Australian resident and postal address if different
    • date of birth (individuals only)
    • tax file number (TFN) and/or Australian business number (ABN)
    • country the certificate is for
    • period the certificate is required for – the certificate period can't be greater than a year from the date of issue
    • number of certificates required
    • signature and date.

    For tax professionals you'll need to provide proof of identity (POI) information when contacting us.

    Information required for a certificate of residency

    The certificate will be issued or the tax relief form will be certified only when all the following requirements are met:

    • the name and TFN or ABN supplied in the request matches our records
    • lodgment of Australian tax returns are up to date
    • the individual or entity is known to us as a permanent resident for income tax purposes.

    Lodging a request for a certificate of residency

    To lodge a request for a certificate of residency:

    • complete the Certificate of residency coversheet (PDF 572KB)This link will download a file fillable PDF on screen before printing – if you can't open this coversheet, write 'certificate of residency' and your TFN or ABN on a sheet of paper to use as a coversheet. A maximum of 20 TFNs or ABNs can be included on the coversheet.
    • Only list a TFN or ABN once on the request form even if the request requires certificates for multiple jurisdictions.
    • place the coversheet on top of your request and either
      • fax your request to 1300 730 298
      • submit your request through the Business or Tax Agent Portal
      • mail your request to
       

    Australian Taxation Office
    PO Box 3006
    PENRITH NSW 2740

    How long it will take

    We aim to process your request within 28 days of receiving all the necessary information. If your request is incomplete or incorrect, it may take longer.

    Tax relief forms

    Tax relief forms are forms supplied by overseas authorities to residents of Australia whose overseas sourced income is subject to overseas tax. The forms are to be completed by the Australian resident and certified by us to confirm residency status.

    These forms will only be certified if there is a comprehensive tax treaty with Australia. If an agreement is not in place, we will supply a certificate of residency.

    How to lodge a tax relief form

    To lodge a tax relief form:

    Australian Taxation Office
    Client Service, Service Delivery (CAS)
    PO Box 9977
    PARRAMATTA NSW 2124

    More information

    For more information on tax relief forms or on certificates of residency phone us on 13 28 61 (for individuals) or 13 28 66 (other than individuals).

    If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.

    If you are deaf, or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below:

    • TTY users, phone 13 36 77 and ask for the ATO number you need
    • Speak and Listen (speech-to-speech relay) users, phone 1300 555 727 and ask for the ATO number you need
    • internet relay users, connect to the NRS on relayservice.com.auExternal Link and ask for the ATO number you need.

    If you are calling from overseas and are experiencing difficulties getting through on these numbers you can contact the ATO by phoning Directory Assistance on +61 13 2869 or +61 2 6216 1111 between the hours of 8.00am to 5.00pm (Australian Eastern Standard Time or daylight-saving time) and request for your call to be transferred to the appropriate area within the ATO. Alternatively, you can fax us on +61 2 6216 2830.

    See also:

      Last modified: 24 Sep 2019QC 17506