Why we need certified documents
If you're a resident outside Australia applying for a tax file number (TFN), you need to give us certified proof of identity documents (POI) with your application.
We only accept certified copies of your original POI documents. We don't accept certified copies of digital identity documents.
If these documents are in a language other than English, you'll also need to have them translated into English.
We may not return certified copies of documents unless you specifically request us to.
POI documents we need to support your application will depend on whether you are:
- an individual
- a foreign company
- a partnership
- a trust
- other organisation
- a GST or withholder payer only.
Why we establish your identity
We must establish the identity of an entity and its associates (if any) to issue a TFN.
We may verify details of a foreign business application with the relevant authority in your country.
Where an entity or its associates are unable to give us the identity documents we need, we may accept alternative credentials.
Where you give us POI documents in support of another registration, we may not need further identity documents from you.
You will however need further POI documents for an ABN registration.
We only accept certified copies of your original POI documents. We don't accept certified copies of digital identity documents.
Copies of documents in a language other than English must also include a written translation.
We may not return certified copies of documents unless you specifically request us to.
Don’t send your original documents to us as we can't return them to you.
POI for individuals
Individuals or individual associates of an entity that aren’t Australian residents for tax purposes must give us 2 current POI documents.
One of these documents must be a primary document from the list below.
Primary documents
Primary documents include:
- Foreign birth certificate
- Foreign passport
- Australian birth certificate
- Australian passport.
Secondary documents
Secondary documents include:
- National photo identification card
- Foreign government identification
- Foreign marriage certificate – if you use this document to verify your change of name, you can't use it as a secondary document
- Foreign drivers licence – any address on the licence must match the home address you provide on your application.
If you have changed your name, you must also give us another document that shows the change. For example, a marriage certificate, deed poll or change of name certificate.
If your identity documents don't reflect your preferred gender, you must give us a document that shows your preferred gender. For example, an amended birth certificate or a statement from a registered medical practitioner.
Where an individual associate has a TFN, and you provide it on the TFN application, we don't need POI documents for that individual. By law, there is no requirement for an individual to give us their TFN, but this will make it quicker and easier to process your application.
POI for a non-individual entity
There are different POI requirements to establish the identity of the non-individual applicant entity, depending on the entity type. There are also additional POI requirements for the associates of the applicant entity, depending on the entity type of the associate.
- Foreign company
- Foreign partnerships
- Foreign trusts
- Other foreign organisation
- GST or withholding payer number only entity
Where an applicant entity or associate of the applicant entity has a TFN, and you include it on the TFN application, we generally don't need additional POI documents for them. By law, there is no requirement for an associate to give us their TFN. Providing the TFN will make it quicker and easier to process your application.
Foreign company
We require POI documents to establish the identity of the applicant entity (company), as well as additional POI to establish the identity of each associate of the company.
To establish the identity of the company, the company should give us:
- their Australian Registered Body Number (ARBN) or TFN
- if the company does not have an ARBN, we require a certificate of registration or incorporation (or equivalent) from the relevant authority in its country of origin
- if you can't give us a certificate of registration or incorporation, a signed statement to that effect is acceptable. At least 2 directors of the company must sign the statement (if there is more than one director).
- details of the listing, if the company is listed on a stock exchange.
To establish the identity of the associates of the applicant entity, we require POI documents in accordance with the POI requirements for that associate's entity type.
- individual resident POI for the resident public officer
- individual non-resident POI or individual resident POI is required for
- at least 1 foreign director
- additional director(s) (if any)
- any other office bearer(s) (if any), for example, the company secretary
- shareholder(s) (if any) must provide
- for individuals: individual non-resident POI or individual resident POI
- for non-individuals: a TFN, ACN, ARBN, or certificate of registration or incorporation (or equivalent) from the relevant authority.
Foreign partnerships
We require POI documents to establish the identity of each associate (partner) of the applicant entity (partnership), in accordance with POI requirements for each partner's entity type.
For example, for a partnership of 3 companies and one non-resident individual, you would need to provide:
- individual non-resident POI for the individual who is a partner
- a TFN, ACN, ARBN, or certificate of registration or incorporation (or equivalent) from the relevant authority, or a signed statement regarding why this is unable to be provided signed by at least 2 directors (if there is more than 1 director), for each of the 3 companies who are partners.
Where an associate has a TFN, and you include it on the application, we don't need POI documents for them. By law, there is no requirement for an associate to give us their TFN. Providing the TFN will make it quicker and easier to process your application.
Foreign trusts
We require POI documents to establish the identity of each associate (trustee) of the applicant entity (trust), in accordance with POI requirements for each trustee’s entity type.
For example, an individual trustee would need to give us a TFN, or individual non-resident POI or individual resident POI documents. A trustee company would need to provide the same POI documents as a company (entity).
Other foreign organisation
To establish the identity of a foreign organisation, the organisation should give us their Australian Registered Body Number (ARBN).
If the organisation does not have an ARBN, you must give us:
- non-resident individual POI or resident individual POI for all office bearers
- resident individual POI for the resident public officer.
GST or withholding payer number only entity
To establish the identity of an entity registration for GST or withholding payer number (WPN) only registration we need the following:
- documents that show the entity's registration with an equivalent corporate, market and or financial regulator in its country of origin
- a letter from a revenue authority of a comparable taxing regime stating that the entity exists in their records, and it carries on an enterprise.
You don’t need POI documents to establish the identity of the entity’s directors, public officer and associates.