• 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.

    What is a tax relief form?

    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 the ATO 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, the ATO will supply a certificate of residency.

    What countries have tax treaties with Australia?

    We have available a list of all countries that currently have a comprehensive tax treaty with Australia

    Note: 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).

    How do you lodge a tax relief form?

    Complete the Tax relief form coversheet (DOCX, 57KB)This link will download a file

    Place coversheet on top of the tax relief form request and mail to:

    Australian Taxation Office
    PO Box 3006
    Penrith  NSW  2740

    What is a certificate 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 they are an Australian resident for income tax purposes.

    How does a resident request a certificate of residency or status?

    Send a signed letter or fax and include the following information:

    • name of the Australian resident
    • residential address of the Australian resident
    • tax file number (TFN) and/or Australian business number (ABN)
    • country the certificate is for
    • number of certificates required.

    What information is 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 tax file number (TFN) or Australian business number (ABN) supplied in the request matches ATO 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.

    How do you lodge a request for a certificate of Residency?

    Complete Certificate of residency coversheet (DOCX, 57KB)This link will download a file

    Place coversheet on top of your request and mail to:

    Australian Taxation Office
    PO Box 3006
    Penrith NSW 2740

    Or

    Fax to 1300 730 298

    How long will it take?

    Please refer to our Current year performance.

    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 8.00 am to 5.00 pm (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.

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      Last modified: 05 Apr 2017QC 17506