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Duties Client Identification and Proof of Status requirements
On this page
We collect Duties Client Identification (CI) information for all parties liable to, or exempt from, transfer duty under Chapters 2, 4, 11 and 12 of the Duties Act 1997.
When residential property is being acquired, we may also require Proof of Status documentation from all liable parties.
The method of lodgement determines the initial information required before processing or lodging.
Documents must be certified copies
A certified copy is a true copy of an original document that has been sighted and certified by an acceptable person and noted as follows:
‘I certify that I have sighted the original document, and this is a true copy of it.’
The certification must have the certifier’s name, title, registration number (where applicable) and be signed and dated.
Who can certify?
Acceptable people who may certify documents for the purpose of CI are:
Legal practitioner
Licensed conveyancer
Justice of the Peace (JP)
Certified practising accountant
Chartered Accountant
Magistrate
Officers of Revenue NSW
Public notary
Commissioner for Declarations
Member of Parliament
Police officer
Pharmacist
Minister of religion
Medical practitioner
Dentist
Veterinary practitioner
Note: Documents can be certified outside Australia by a Public Notary or Justice of the Peace.
Documents that will require CI include
Document Description
CI document required
Agreement for Sale of Land
All purchasers
Transfer of Real Property
All transferees
Agreement for Sale of Business (if dutiable property is included)
All purchasers
Transfer of Lease
All transferees
Transmission Application
All beneficiaries/devisees
Trust Deeds
All trustees
Surrender of Lease
All lessors
Assignment of Lease
All assignees
Acquisitions of interest in landholder
Person making the relevant acquisition
Transactions that result in a change of beneficial ownership pursuant to section 8(1)(b)(ix)
Person who obtains the beneficial ownership or whose beneficial ownership is increased
(For a full list of documents and their CI requirements refer to the Duties Document Matrix).
Failure to provide CI documents to an approved settlement room will result in the assessment of your matter being delayed as this information is mandatory for assessment purposes.
EDR clients must retain certified copies of the CI documents for audit purposes.
Individuals
For individuals, evidence of their date of birth is required. A certified copy of one of the following documents must be provided:
Australian Birth Certificate
Australian Driver Licence (current)
Passport (current)
Foreign Passport and Visa used for entry into Australia
Firearms Licence (current)
Proof of Age Card
Australian Citizenship Certificate.
Identity verification documents accepted for electronic settlements will also satisfy our CI requirements (e.g. Verification of Identity (VOI) form, ZipID)
If the name on the CI documents vary to that on the documents presented for assessment, evidence of a change of name must be provided (e.g. certified copy of a marriage certificate, divorce certificate, change of name certificate).
If a foreign individual cannot provide one of the prescribed documents an equivalent CI document from their home country will be acceptable (e.g. current driver licence, birth certificate or current passport)
If the document provided is not in English a translated version of the document is required.
For companies, evidence of the ABN/ACN/ARBN number is required. If this information is displayed on the relevant document (for example, agreement for sale) no further evidence is required. If the document does not display this information, we require one of the following:
Certificate of incorporation of the company
ASIC National Names Index search
ABN Lookup search
Australian Business Register (ABR) search.
Some foreign companies will not have an ABN, ACN or ARBN number.
These matters must be lodged with us for assessment.
A statutory declaration or letter from an officer of the company is required stating that the company:
Identification and Proof of Status requirements for documents lodged with us for assessment
Individuals
Australian citizens require:
Certified copy of birth certificate or Australian passport or Australian citizenship certificate.
New Zealand citizens require:
Certified copy of New Zealand passport and evidence of holding a special category visa within the meaning of section 32 of the Migration Act 1958.
A person who is ordinarily resident in Australia requires:
Certified copy of foreign passport with your current visa
Movement records from immigration for the 12-month period preceding the date of agreement.
Corporations
Copy of the certificate of incorporation
Complete copy of the Memorandum and Articles of Association
Copy of corporation register/register of shareholders as at the date of execution of dutiable transaction
Plus, in respect of each natural person shareholder:
Australian citizens require:
Certified copy of birth certificate or Australian passport or Australian Citizenship certificate.
New Zealand citizens require:
Certified copy of New Zealand passport and evidence of holding a special category visa within the meaning of section 32 of the Migration Act 1958.
A person who is ordinarily resident in Australia requires:
Certified copy of foreign passport with your current visa and evidence that you meet the definition of ordinarily resident in Australia (see explanatory notes).
Plus, for each corporate and trustee shareholder who hold a substantial interest or aggregate substantial interest in the corporation:
Copy of the certificate of incorporation
Complete copy of the Memorandum and Articles of Association
Copy of corporation register/register of shareholders as at the date of execution
Plus, for natural person shareholders/beneficiaries of the corporate or trustee shareholders:
Australian citizens require:
Certified copy of birth certificate or Australian passport or Australian Citizenship certificate.
New Zealand citizens require:
Certified copy of New Zealand passport and evidence of holding a special category visa within the meaning of section 32 of the Migration Act 1958.
A person who is ordinarily resident in Australia requires:
Certified copy of foreign passport with your current visa and evidence that you meet the definition of ordinarily resident in Australia (see explanatory notes).
Property acquired on behalf of a trust
A complete signed and dated copy of the trust deed with all its amendments. If a unit trust scheme:
Copy of the unit register from date of establishment to current.
Plus, in respect of each of the beneficiaries/unit holders of the trust who are a natural person:
Australian citizens require:
Certified copy of birth certificate or Australian passport or Australian Citizenship certificate.
New Zealand citizens require:
Certified copy of New Zealand passport and evidence of holding a special category visa within the meaning of section 32 of the Migration Act 1958.
A person who is ordinarily resident in Australia requires:
Certified copy of foreign passport with your current visa and evidence that you meet the definition of ordinarily resident in Australia (see explanatory notes).
Plus, for corporate beneficiaries/unit holders:
Copy of the certificate of incorporation
Complete copy of the Memorandum and Articles of Association
Copy of corporation register/register of shareholders as at the date of execution
From 19 May 2022, transactions that result in a change of beneficial ownership pursuant to section 8(1)(b)(ix) are dutiable transactions (other than excluded transactions)
Change in beneficial ownership includes the following:
(a) the creation of dutiable property, (b) the extinguishment of dutiable property, (c) a change in equitable interests in dutiable property, (d) dutiable property becoming the subject of a trust, (e) dutiable property ceasing to be the subject of a trust.
Transactions included under this section are not subject to Surcharge Purchaser Duty under Chapter 2A of the Duties Act 1997, therefore Proof of Status documentation does not need to be provided.
These transactions must be lodged with Revenue NSW for assessment with the following Client Identification:
Individuals
For individuals, evidence of their date of birth is required. A certified copy of one of the following documents must be provided:
Australian Birth Certificate
Australian Driver Licence (current)
Passport (current)
Foreign Passport and Visa used for entry into Australia
Firearms Licence (current)
Proof of Age Card
Australian Citizenship Certificate.
Identity verification documents accepted for electronic settlements will also satisfy our CI requirements (e.g. Verification of Identity (VOI) form, ZipID)
If the name on the CI documents vary to that on the documents presented for assessment, evidence of a change of name must be provided (e.g. certified copy of a marriage certificate, divorce certificate, change of name certificate).
If a foreign individual cannot provide one of the prescribed documents an equivalent CI document from their home country will be acceptable (e.g. current driver licence, birth certificate or current passport)
If the document provided is not in English a translated version of the document is required.
For companies, evidence of the ABN/ACN/ARBN number is required. If this information is displayed on the relevant document (for example, agreement for sale) no further evidence is required. If the document does not display this information, we require one of the following:
Certificate of incorporation of the company
ASIC National Names Index search
ABN Lookup search
Australian Business Register (ABR) search.
Some foreign companies will not have an ABN, ACN or ARBN number.
A statutory declaration or letter from an officer of the company is required stating that the company: