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 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 accept certified copies of your original POI documents.
Copies of documents in a language other than English must 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 its a secondary document
- Foreign drivers licence – the address on the licence must match the home address you use 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 if you're a:
- Foreign company
- Foreign partnerships
- Foreign trusts
- Other foreign organisation
- GST or withholding payer number only entity
Foreign company
To establish the identity of a foreign company, the company should give us their Australian Registered Body Number (ARBN).
If the company does not have an ARBN, we require a certificate of registration or incorporation (or equivalent) from the relevant authority.
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.
We need the following information for:
- Companies listed on a stock exchange
- details of the stock exchange listing
- individual non-resident POI for at least one foreign director
- individual resident POI for the resident public officer (if already appointed).
- Companies not listed on a stock exchange
- individual non-resident POI for all foreign directors (up to 3)
- individual resident POI for the resident public officer (if already appointed).
Where an associate of the company has a TFN, and you include it on the TFN 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 partnerships
For the identity of a foreign partnership, we need POI documents for at least one partner (in accordance with the partner’s entity type).
For example, a partnership of 3 companies would need to provide the same POI documents as a company.
We only accept certified copies of original POI documents. We do not accept certified copies of digital identity documents. Copies of documents in a language other than English must also include a written translation of the document. We may not return certified copies of documents unless you specifically request us to.
Where an associate of the company has a TFN, and you include it on the TFN 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
For the identity of a foreign trust, you need POI documents for all trustees (in accordance with each trustee’s entity type).
For example, an individual trustee would need to give us the same POI documents as an individual.
Where an associate of the company has a TFN, and you include it provided on the TFN application, we don't require POI documents for them. By law, there is no requirement for an associate to provide their TFN. Providing the TFN will make it quicker and easier to process your application.
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 for all office bearers
- resident individual POI for the resident public officer (if relevant and already appointed).
Where an associate of the company has a TFN, and you include it on the TFN application, we don't require POI documents for them. By law, there is no requirement for an associate to provide their TFN. Providing the TFN will make it quicker and easier to process your application.
GST or withholding payer number only entity
For the identity of an entity 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.
Identity documents you need to apply for a TFN as an individual or business applicant residing outside of Australia.