Overview
The following one-off set up and registration instructions are for individuals, businesses or entities:
- without an Australian business number (ABN)
- to use the first time they access Online services for foreign investors.
If your entity (including sole traders) has an ABN, go to Access Online services for foreign investors – with ABN.
We recommend you review these instructions and have the information you need ready to complete the steps. You may not need to complete all steps.
Once you have completed your required steps, you:
- need to use your myIDExternal Link to log in to Online services for foreign investors
- can authorise others to act on your behalf within the service.
You do not need a myGov account to access Online services for foreign investors.
Step 1: Set up your myID
You need a myIDExternal Link with at least Basic identity strength. You will not need identity documents to set up a myID with Basic identity strength.
myID is the Australian Government’s Digital ID provider. It is an app you download to your smart device and use to prove who you are when accessing government online services.
If you already have a myID, go to Step 2: Log in to Online services for foreign investors.
To set up your myID:
- Download the myID app from the App Store or Google Play.
Only download the myID app from the official app stores listed above. Non-genuine versions of the myID app may be available from other sources.
- Open the app and follow the prompts to type your full name, date of birth and personal email address.
- The message ‘Your identity strength is Basic’ will display at the top of your myID app to confirm you have Basic identity strength.
- Your myID is now set up and you can log in to Online services for foreign investorsExternal Link.
If you cannot set up a myID, contact myID general supportExternal Link.
For more about myID and how to set it up, go to How to set upExternal Link.
Step 2: Log in to Online services for foreign investors
Use your myID to log in to Online services for foreign investors:
- Log inExternal Link or navigate to the top of the Australian Taxation Office (ATO) website home page and select Log in to online services then choose Foreign investor from the drop-down list.
- Choose your Digital ID provider by selecting myID.
- Provide consent for your information to be shared with Online services for foreign investors.
- Enter your myID email address – this is the email address used when you set up your myID.
- Select, Get code. A 4-digit code will appear in your browser. Take note of this code.
- Open and log in to the myID app on your smart device using your 10-character password, fingerprint or face and enter the 4-digit code.
- Return to your web browser, where Online services for foreign investors will open.
- At Linked entities, if your name or entity is
- not listed, select Add and continue to Step 3: Add your record
- listed, select your name or entity then Next and go to Step 5: Complete the foreign person registration.
Step 3: Add your record
This step is to determine if you already have a record with us (the ATO). If you do, we will ask you to provide information to complete a one-off proof of identity check.
You may not be aware that you already have a record with us (previously interacted with us). An interaction with us may include the following, you:
- applied for an Australian tax file number (TFN)
- submitted a foreign investment application
- previously registered your investment in Australia (residential real estate, agricultural land or water)
- worked in Australia
- lodged a tax return.
How you complete the questions on this screen depends on whether you are adding:
- yourself as a foreign person
- an entity (business), company, foreign government or trust as a foreign person without an ABN.
Add yourself as a foreign person
To prevent delays with your registration, answer Yes to ‘Have you previously interacted with the ATO’. What steps you take will depend on whether a record is found.
To begin, select Add to be directed to the Add entity screen.
From the Add entity screen:
- Who are you representing? Answer, by selecting Myself to register yourself as a foreign person.
- Have you previously interacted with the ATO? Answer, by selecting Yes.
- Do you have a linking code from the ATO?
- If the answer is Yes, select Yes, then enter the linking code.
- If the answer is No, select No then Next.
At the 'Link to ATO' screen, read and accept the terms and conditions then select Next.
A message will display, either:
- 'Your ATO record has been found' with your details – select Next and go to Step 4: Confirm your record
- 'Unable to match information' – select Continue and go to Step 5: Complete the foreign person registration.
Adding your entity
If you (the entity) have previously interacted with the ATO, you will need to contact us for an authorisation code before completing this step. An authorisation code is different to a linking code.
If a representative contacts us on the entity's behalf, they must already be listed as a contact on one of the forms lodged by the entity, such as a foreign investment application. The person who contacts us will need to answer questions about these forms, including questions about any fees the entity may have paid.
When we have completed the proof of identity check, we will email you or the authorised person the authorisation code.
Select Add and at the Add entity screen:
- Who are you representing? Answer by selecting
- My Entity if you are the principal authority such as a director.
- Another person or entity if you are registering a company or trust on behalf of the foreign person and are not the principal authority.
- Have you previously interacted with the ATO? Note, an authorisation code is required to complete the following steps if the entity has had a previous ATO interaction.
- Select Yes if you (the entity) have previously had an interaction with us.
- Select No then Next if there has not been any previous interaction by the entity and go to Step 5: Complete the foreign person registration.
- Do you have an authorisation code from the ATO? Answer by selecting Yes then Next (this option will only appear if you answered Yes to 'Have you previously interacted with the ATO').
- At Claim authorisation, type your authorisation code. The code is case sensitive and only valid for 7 days (the code expiry date is in your email). If your code has expired you will need to contact us for another code.
- Select Verify
- Select the declaration then Accept
- A 'Authorisation successful' message will appear
- Select Continue
- Select your entities record then Next
- Go to Step 5: Complete the foreign person registration.
Step 4: Confirm your record
If your ATO record has been found, you will be asked questions about information we have on our records. The questions will differ whether you:
- have an Australian tax file number (TFN)
- do not have a TFN.
If you do have a tax file number (TFN)
If you have a TFN:
- answer 2 questions from the TFN list below
- select I agree to verifying and linking my record
- select Submit.
A message will display either:
- 'Your ATO record has been verified' – select Continue, then
- at Linked entities, select your name then Next
- go to Step 5: Complete the foreign person registration
- 'Details provided do not match ATO records – 2 attempts remaining', repeat Step 4: Confirm your record and if unsuccessful contact us for a linking code.
Prove your identity from the TFN category options
Prove your identity online by providing details about your personal tax record from 2 of the options listed below.
Tip: The most common options are Notice of assessment and bank account details used when you lodged an income tax return. If you use a registered tax agent, they can help you with this information.
- Notice of assessment
- Bank account details
- Dividend statement
- Centrelink payment summary
- PAYG payment summary.
If you do not have the required information, select another TFN category option.
Notice of assessment
Use a Notice of assessment (NOA) issued in the last 5 years.
You will need:
- the date of issue – type the date in the format ‘dd/mm/yyyy’
- NOA reference number – do not include spaces.
You can find these details in the top right corner of your NOA.
Bank account details
Use an Australian bank account where either:
- you received your income tax refund
- has earned interest in the last 2 years.
You will need the bank account:
- BSB number (no spaces or symbols)
- account number (no spaces).
You can usually find this information by logging in to your bank’s mobile app, internet account or on your bank statement.
If you have lodged your tax return using a tax agent, it may be their bank account details on your ATO record. Check with your tax agent.
Dividend statement
Use a dividend statement from the last 2 years. You need your investment reference number. Include all numbers (no spaces).
If you do not have a dividend statement, you may find these details on an email or letter from your investment body.
Centrelink payment summary
If your taxable income is zero, you cannot use this option.
Use a Centrelink payment summary issued in the last 2 years.
Type your taxable income in whole dollars. Do not use cents, spaces, ‘$’ or other symbols.
You can find these details on the annual statement that Centrelink provides to you.
PAYG payment summary
Use a pay as you go (PAYG) payment summary issued in the last 2 years. This is different to an income statement.
Type in your gross income in whole dollars. Do not use cents, spaces, ‘$’ or other symbols.
If you do not have a tax file number (TFN)
If you do not have an Australian TFN and have invested in Australia, we will have allocated you an ATO reference number (ARN).
You do not need to know your ARN right now. Your ARN will be viewable after you link your record.
If you do not have a TFN:
- answer one question from each category A, B and C (total of 3) listed below
- select I agree to verifying and linking my record
- select Submit.
A message will display either:
- 'Your ATO record has been verified' – select Continue, then
- at Linked entities, select your name then Next
- go to Step 5: Complete the foreign person registration
- 'Details provided do not match ATO records – 2 attempts remaining', try again and if unsuccessful contact us for a linking code.
Provide information from Category A
For Category A questions, you need to provide information from one of the following:
- ARN notification letter
- Passport and visa
- Residential and new dwelling exemption certificate (NDEC) application approval
ARN notification letter
Use the ARN notification letter you received by email when you registered for Online services for foreign investors.
You will need the number next to Our Reference.
Passport and visa
Use either the foreign passport or visa details you provided in your most recent foreign investment application if it was submitted before 17 June 2023. This may be different to your current passport or visa (you can update these details in Online services for foreign investors later).
You will need the:
- passport number and issue date
- visa number and visa expiry date.
Type the date in the format 'dd/mm/yyyy'.
Residential and NDEC application approval
Use the residential real estate foreign investment application approval letter you received.
You will need the date of correspondence. Type the date in the format ‘dd/mm/yyyy’.
Provide information from Category B
For Category B questions, you need to provide information from one of the following (select one you can answer):
- Residential and new dwelling exemption certificate (NDEC) application submission
- Secret question
- Residential and new dwelling exemption certificate (NDEC) application fee
- Payment method.
Residential and NDEC application submission
Use the date you submitted your residential real estate application. Type the date in the format ‘dd/mm/yyyy’.
Secret question
This question is not relevant if you have not registered yet. You need to select another question.
Use the secret question details provided when you registered for Online services for foreign investors.
You will need the password shared with the ATO.
Residential and NDEC application fee
Use the application fee amount you paid for your most recent residential real estate foreign investment application.
Payment method
Use the payment method details from when you lodged your residential real estate foreign investment application.
Provide information from Category C
For Category C questions, you need to provide information from one of the following (select one you can answer):
- Last active asset registration
- Last vacancy fee declaration
- Last vacancy fee amount
- Contact person for an asset.
Last active asset registration
Use the date you made your asset registration. Type the date in the format ‘dd/mm/yyyy’.
Last vacancy fee declaration
Use the date you lodged your latest vacancy fee return. Type the date in the format ‘dd/mm/yyyy’.
Last vacancy fee amount
Use the payment amount that applied to your latest vacancy fee return.
Contact person for an asset
Use the current contact person's name on the asset registration you made.
Linking code
You will need a linking code if the details you provided to confirm your record
- do not match our records
- you do not have the required information from a category to complete a category.
When you phone:
- let us know you are calling for Online services for foreign investors and that you need a linking code. We may ask for your TFN or ARN and if you know it, this will help with matching your record but is not mandatory.
- we will confirm your identity to match you to your record
- you will need a letter or notice from us that is less than 5 years old or other information that can be confirmed in ATO systems.
We will give you a linking code over the phone. Your linking code will be valid for 24 hours.
When you receive your linking code:
- log inExternal Link and select Add
- Who are you representing? Answer by selecting Myself
- Have you previously interacted with the ATO? Answer by selecting Yes
- Do you have a linking code from the ATO? Answer by selecting Yes
- select Next
- type your linking code
- the code is case sensitive
- if your linking code has expired you will need to contact us for another code
- if your code has 6 characters it is an 'authorisation code'. You will need to contact us for an 8 character 'linking code' if you are an individual – go to Step 3: Add my entity
- select I agree to verifying and linking my record
- select Submit – a 'Record successfully linked' message will appear
- select your name then Next
After these steps are complete, go to Step 5: Complete the foreign person registration.
Step 5: Complete the foreign person registration
You need to log in and complete the foreign person registration when you access Online services for foreign investors for the first time.
The registration must be completed in one session.
Before you start, collect the information needed to complete the registration to:
Register yourself
When registering yourself as the foreign person, you must provide the following information unless it is specified as optional.
Note: 'foreign person' has the same meaning as 'foreign investor'.
Information you need to register
'Are you registering as a foreign person under the Foreign Acquisitions and Takeovers Act 1975?' – you must answer Yes to update your information or complete outstanding obligations if you are:
- a permanent resident
- no longer foreign.
Provide the date you became a foreign person:
- If you already have an asset in Australia, use the date the asset was acquired. For example, the settlement date of a property (the date must be after November 2015, if the asset was acquired before this date, use 1 December 2015).
- If this is the first time you are investing in Australia use the date you are completing this registration (today).
Your nationality:
- Provide any Australian reference numbers previously received (optional). Type your ABN or ARN.
- Passport or visa (optional).
Contact details you need to register
Provide the following contact details:
- email address to send you correspondence
- phone number (only include numbers, not brackets, dashes or other characters)
- address (residential and postal)
- create a secret question and answer that you can easily remember and others are unlikely to know.
Review the summary of your details
When you have completed the registration, review the summary of your details. Select Back to return to any details you need to update.
When you are satisfied the details are correct, select the declaration then Submit.
A message will display, confirming your registration has been successfully submitted. It can take up to 5 business days to process and for the foreign person name to display in the linked entities list.
Go to Step 6: Using Online services for foreign investors.
Register an entity
When registering your entity as the foreign person, you must provide the following information, unless it is specified as optional.
Note: 'foreign person' has the same meaning as 'foreign investor' and includes entities.
Information you need to register your entity
Answer the following questions:
'Is the entity registering as a foreign person under the Foreign Acquisitions and Takeovers Act 1975?' – select Yes or No.
If you answer No, to proceed you must answer Yes to, 'Are you a developer that requires a new and/or near new dwelling exemption certificate'?
Provide the following information:
- The date the entity became a foreign person.
- If you already have an asset in Australia, use the date the asset was acquired (the date must be after November 2015)
- If the asset was acquired before November 2015, use 1 December 2015
- If this is the first time you are investing in Australia, use the date you are completing this registration (today)
- Entity type – select Company or Trust.
- Is the entity a foreign government investor? Answer by selecting Yes or No.
- Provide any Australian reference numbers previously received, ABN or ARN (optional).
- Entity legal name – if the entity is a trust, type 'Trustee for' before the entity name.
- Country of incorporation.
- Source country – select Add and provide the Source country and Percentage of ownership then Save. The source country is the nationality of the investor, shareholder or trustee. A company or trust can have multiple source countries. You should include the source countries of the ultimate economic owners and their percentage interest. The ultimate economic owners are those who, directly or indirectly have an interest. Total ownership must equal 100%, but it cannot be 100% Australia.
- Entity contact details – type the email address for the entity. The entity contact details can be different to the primary authorised contact, registered address and postal address.
Authorised contact details you need to register an entity
Are you the primary business contact for this entity? Answer by selecting Yes or No. If you are not the primary business contact for the entity, include:
- someone else's details as the primary authorised contact
- your own details at 'Alternate contact person for the entity'.
Provide the following contact details:
- Role – select the role of the primary authorised contact (choose from employee, business manager, director or owner).
- Email address of the primary authorised contact.
- Phone number of the primary authorised contact (use numbers only, not brackets, dashes or other characters).
- Alternate contact person for the entity (optional). If you or someone else are an alternate contact, provide the name, email address and select from the role options.
- Roles – if you are not a primary authorised contact, select a role from
- employee
- business manager
- director, owner
- lawyer or solicitor
- migration agent
- real estate agent
- accountant
- conveyancer
- other – other displays a description field.
Review the summary of your details
When you have completed the registration, review the summary of your details. Select Back to return to any details you need to update.
When you are satisfied the details are correct, select the declaration then Submit.
A message will display either:
- 'Your registration has been successfully submitted'.
If only this message appears, you can print or save a PDF - 'Your registration has been successfully submitted. It can take up to 5 business days to process. We are reviewing your registration and, if successful, the foreign investor name will display in your linked entities list.'
If you receive this message, please do not attempt to register again, you will be contacted by an ATO employee.
Step 6: Using Online services for foreign investors
Once the one-off registration has been successfully processed, you can access all functions in Online services for foreign investorsExternal Link.
You will only need your myID each time you log in.
To authorise a representative to act on your behalf see Authorise a representative.
For more information, see Online services for foreign investors.