Certificate of residency
A certificate of residency is a document that shows, for a specific period, you were:
- an Australian resident for tax purposes
- not a temporary resident
- liable to pay tax on worldwide income in Australia.
You may need a certificate of residency to give to an overseas tax authority to show you were an Australian resident and that you were liable to pay Australian income tax on worldwide income.
To request a certificate of residency, see:
- Certificate of residency and certification of overseas tax relief request form for individuals
- Certificate of residency and certification of overseas tax relief request form for non-individuals.
Overseas tax relief form
An overseas tax relief form is supplied by an overseas authority to a resident of Australia whose foreign-sourced income is subject to tax in an overseas country. The form may be known by another name.
The certified overseas tax relief form confirms your residency status. We only certify these forms if there is a comprehensive tax treatyExternal Link with Australia.
If you don't have any documentation supplied by an overseas authority to confirm residency status, you may need to request a certificate of residency.
To request a tax relief form to be certified by us, see:
- Certificate of residency and certification of overseas tax relief request form for individuals
- Certificate of residency and certification of overseas tax relief request form for non-individuals.
Overseas tax relief – Residency percentage
Switzerland 98 and 98A tax relief forms or a Taipei (Taiwan) declaration are required by the tax authorities of these countries to show the percentage of Australian unit holders, for income tax purposes, in a trust or fund.
If you are an entity seeking a refund of tax withheld on dividend and interest payments from Switzerland or Taiwan, you may need to complete an overseas tax relief – residency percentage request form.
The form is to be completed by the Australian entity and will enable us to certify the entity's Australian residency percentage. You can then provide the form to the relevant foreign tax authority to request a refund of tax withheld.
The entity may receive a refund that represents a reduced amount of tax withheld on interest and dividends already paid by Swiss or Taiwanese companies on behalf of Australian resident unit holders.
To request an overseas tax relief – residency percentage, see Certificate of residency and certification of overseas tax relief for non-individuals.
Dual tax residents
You can be a tax resident of more than one country at the same time.
When you have dual tax residency, the relevant double tax agreement may determine your country of residence for tax treaty purposes and which country has taxing rights over certain classes of income, to prevent double taxation.
The tax liability of a person who is a tax resident of two treaty countries is shaped by application of the ‘tie breaker’ provision in the treaty (for example, Article 4.2 of the Australia / New Zealand tax treaty). The need to apply a ‘tie breaker’ provision means it is a more complex task to establish such a person's tax residency status.
Citizenship or nationality of another country will not necessarily mean you are a tax resident under their laws.
Natural persons
If you consider that you are also a tax resident of a treaty county, you should lodge an Early engagement advice request. This will assist us in making a determination about your residency status under the relevant double tax agreement. Once this has been resolved, we can consider a certificate of residency for you.
Companies – New Zealand
Companies that are tax residents in both Australia and New Zealand may be eligible for the administrative approach agreed between the ATO and the New Zealand Inland Revenue.
For more information, see the Australia and New Zealand administrative approach.
Non individuals
Specific procedures are in place for dual tax resident non-individuals who are resident in countries where the relevant tax treaty has been amended by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, also known as the Multilateral Instrument (MLI).
Non-individual taxpayers that are dual residents under Australia’s tax treaties are modified by the Competent Authority determination – Article 4 (1) of the Multilateral Instrument in either country, for a determination of their residency for the purposes of the relevant treaty.
If you are a company resident in New Zealand, see the Australia and New Zealand administrative approach.
Non individuals – treaties not affected by the Multilateral Instrument
Dual tax resident companies, which are tax resident in Australia and one of the unaffected treaty countries, should consider lodging an application for a private ruling on your tax residency status under the relevant tax treaty. Once this has been ruled on, we can consider a certificate of residency for you.