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Unit holder list form

Use this template to list your unit holders and units in circulation for your 98a or percentage declaration request.

Published 16 December 2025

Download the form

Download the Unit holder list (XLS, 80KB)This link will download a file form.

When to use the form

Use this form if you are requesting a Switzerland 98a certification or a percentage declaration to certify your unit holders and the number of units in circulation for the requested period.

What you will need

You will need a list of your unit holders including the:

  • year using the format DD/MM/YYYY to DD/MM/YYYY
  • unit holder code or account number code
  • number of units held.

Help completing the form

If an identifier (tax file number [TFN] or Australian business number [ABN]) is not provided for a unit holder, they will be excluded from the final percentage calculation.

A unit holder's name must match exactly with the Australian Business Register (ABR).

When we can't verify that a unit holder is a resident, the percentage of units held by Australian residents shown on the request may need to be amended.

Ensure the total units held matches the total units in circulation on your 98a form.

How to submit the form

You must submit the unit holder list electronically.

Submit the completed form in either:

Within Secure and Practice mail, use:

  • Topic – Income tax
  • Subject – Certificate of residency.

QC105983