If you are the primary contact for a non-individual entity, you can use this form to nominate a custodian.
To confirm if your custodian is currently authorised, you can:
- view authorised contacts via our online servicesThis link opens in a new window
- contact usThis link opens in a new window.
What a custodian can do
A custodian (also known as a custodian organisation) can:
- prepare and submit a certificate of residency or overseas tax relief request on behalf of their client
- receive correspondence from the ATO
- communicate with the ATO through approved channels
- online services for businessThis link opens in a new window – if the custodian has an Australian business number (ABN) or Withholding payer number (WPN)
- online services for agentsThis link opens in a new window – if the custodian is a part of the custodian organisation
- ATO paper forms related to the authorised request
- fax us on 1300 730 298.
Only a primary contact of the entity can complete this form. You can nominate one custodian on behalf of 10 entities using this form.
You can't nominate a professional (such as a legal practitioner or tax agent) as a custodian.
Once the primary contact has completed the nomination form, either:
- submit via Secure mail through ATO online services using
- Topic – Income tax
- Subject – Certificate of residency
- mail the completed nomination form to
Australian Taxation Office
PO Box 3544
ALBURY NSW 2640
Do not send a return envelope with your request.Use this form if you need to nominate a custodian for a certificate of residency or tax relief form request.