Get the form
Download the Certificate of Residency and Certification of Overseas Tax relief request form (NAT 75442, PDF 423KB)This link will download a file – for non-individuals
To complete the form, save it to your computer and use a program that can view PDFs and has JavaScript enabled.
What you can do with this form
Use this form to request a certificate of residency or overseas tax relief certification, or both, on behalf of a non-individual. You can also use this form to request a residency percentage declaration.
A custodian, tax agent or other representative can also request a certificate of residency on your behalf.
For more information on the certificate of residency and overseas tax relief, see Certificate of Residency and overseas tax relief.
Certificate of residency and overseas tax relief requirements
During the requested period:
- you must be an Australian resident for tax purposes
- your lodgment of Australian tax returns must be up-to-date and demonstrate that you have self-assessed as an Australian resident for tax purposes during the specified period.
Limitations
The following limitations apply to using the form.
- A separate form must be completed for each client or entity.
- A business name must be registered with the Australian Securities and Investments CommissionExternal Link if you are requesting a name other than your entity name on the certificate of residency.
- The forms can only be used for 1997 and later years.
- When requesting certification of an overseas tax relief form, the country chosen in the form must have a tax treaty with Australia. If they don't, we will supply a certificate of residency and return your uncertified overseas tax relief form.
- If you're a tax resident of a treaty country as well as Australia, see dual residents before requesting an overseas tax relief form or certificate.
Overseas tax relief – residency percentage requirements
If you're requesting a residency percentage certification, you must:
- complete the request form –NAT 75442
- provide us with a unit holder list
- ensure the units in circulation match your unit holder list and
- 98a form for Switzerland, or
- NAT 75442 form for residency percentage declarations outside of Switzerland
- complete all details on the 98 and 98a form for Switzerland requests and ensure the legal entity name is listed on the forms
- ensure the lodging entity and the unit holders' tax obligations are up to date for the period requested before lodging the request
- ensure additional information is provided on NAT 75442 in section 5 (value, residency percentage, distribution date) as well as the unit holders list for requests outside of Switzerland.
If you have previously provided the unit holder list to us, you'll need to provide the reference number.
You will be issued with your certificate 98 and 98a forms or percentage declaration with our calculated percentage and units in circulation when your request is complete.
When we can't verify that a unit holder is a resident of the unit holder and has not lodged a tax return for the period requested, the residency percentage and the units in circulation will be reduced in the certification outcome.
Your percentage is lower than anticipated
A lower than anticipated percentage may be due to any of the following reasons:
- tax returns have not been lodged for unit holders for the requested period
- a unit holder is not showing as an Australian resident for income tax purposes
- a unit holder could not be identified due to a missing or incorrect identifier.
If you disagree with the percentage outcome you will need to submit a new request.
Before submitting a new request:
- advise unit holders to ensure all relevant returns have been lodged
- advise unit holders to update their residency information with us
- advise unit holders to provide you with updated information, including their TFN or ABN
- compile a new unit holder list to reflect updated details.
Due to privacy, we can't provide a list of unit holders to you so you can update or confirm information.
Certificate of residency period
The applicable periods we can issue a certificate of residency are:
- any past financial or calendar years
- the current calendar year
- the current financial year
- 12 months from the certificate issue date
- a custom date period where the end date doesn't exceed more than 12 months from the certificate issue date.
You can submit a request from 1 November in the current year for the next calendar year (January to December).
Generally, a certificate period can't be greater than 12 months after the date we issue the certificate (date of issue).
For example, if we issue a certificate on 10 January 2022, the certificate period can be up to 10 January 2023. However, you can request a certificate for any past period that you were an Australian resident for tax purposes (but not a temporary resident in that same period).
If we can't confirm your residency for part of the period you request, we will issue separate certificates for the period we can confirm (for example, before and after the period we couldn't confirm).
Don't request a certificate of residency if you:
- weren't an Australian resident for tax purposes during the requested period
- are an Australian resident who was also a temporary resident during the requested period.
Completing the form
You must:
- be either a primary contact, custodian, or an authorised contact who can access the income tax account to make this request
- make sure the name, address and tax file number (TFN) or Australian business number (ABN) supplied in the request matches our current records of the Australian resident.
Submitting the form
The form can be submitted using our Online services or mailed to us.
Online services
You can use our Online services to submit the completed form.
- Online services for business – send through Secure mail under the Communication tab.
- Online services for agents – send through Practice mail under the Communication tab.
Within Secure and Practice mail, use:
- Topic – Income tax.
- Subject – Certificate of residency.
Mail the completed form to:
AUSTRALIAN TAXATION OFFICE
PO BOX 3544
ALBURY NSW 2640
Don't send a return envelope with your request.
When you'll receive your certificate or certified form
We aim to complete requests within 50 days, however high-volume periods such as tax time and overseas jurisdictional deadlines may increase this timeframe.
This timeframe may be extended if you are requesting a residency percentage certification and have many unit holders.
If we're unable to process your overseas tax relief request or overseas tax relief – residency percentage request, we will send back your uncertified overseas tax relief form or 98 and 98a forms.
Request from a custodian
To confirm if your custodian is currently authorised, you can:
- view authorised contacts via our online services
- contact us.
Ensure the non-individual entity:
- has previously nominated a custodian, or the primary contact must authorise this request.
- confirms the required information with the custodian or completes the form.
To nominate a custodian, complete the Nomination of a custodian for Certificate of Residency or tax relief form requests.
You don't need to provide a nomination form for each request. The nomination will be active unless the primary contact advises us to remove them.