Certificate of residency and certification of overseas tax relief - request form for non-individuals

Get the form

Download the Certificate of Residency and Certification of Overseas Tax relief request form (NAT 75442, PDF 399KB)This link will download a file – for non-individuals

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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.

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.

If you're requesting a residency percentage certification, you must:

• complete this request form
• provide us a unit holder list.

If you have previously provided the unit holder list to us, you'll need to provide our reference number.

Limitations

The following limitations apply to using the form.

• A separate form must be completed for each client or entity.
• 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 are a tax resident of a treaty country as well as Australia, see dual residents before requesting an overseas tax relief form or certificate.

Limitations that apply when requesting a residency percentage certification.

• 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.
• The unit holder list must be provided electronically.
• For Taiwanese declarations, additional information must be provided (Value, Residency %, Distribution Date), as well as the unit holder list.

Certificate of residency period

We generally only complete requests that have a time period within the last 5 years.

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 Australia 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 individuals – send through Secure mail under the Communication tab.
• 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

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

If your request form was completed correctly, you should receive your certificate of residency or certified tax relief form within 28 days.

This timeframe may be extended if you are requesting a residency percentage certification and have many unit holders.

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.

Non-individuals can use this form to request a certificate of residency or certify an overseas tax relief form.