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Proof of identity and foreign status for corporations
See what certified documents a corporation must provide when lodging a duties assessment or application for a residential-related property transaction in NSW.
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For residential-related property transactions in New South Wales (NSW) your corporation must provide certified documents that prove its identity and foreign status.
Revenue NSW needs this information to work out how much duty your corporation must pay.
If your corporation is classified as a foreign person, it may need to pay surcharge purchaser duty in addition to transfer duty.
The documents listed below can be used to prove identity and foreign status for transfer duty, surcharge purchaser duty and landholder duty.
Provide certified copies of all the following documents:
Certificate of incorporation.
Complete copy of the company constitution or equivalent.
Corporation register / register of shareholders as at the date of execution of the dutiable transaction.
Proof of identity and foreign status for all shareholders.
Revenue NSW will trace through the ownership levels of the corporation until the corporation can be determined as either foreign or not foreign.
This means for each ownership level we need proof of identity and foreign status for each:
individual (natural person)
corporation, and
trust.
Once it is established that a foreign person or foreign entity holds (or cannot hold) a substantial interest or aggregate substantial interest in the corporation, proof of identity and foreign status are not required for subsequent shareholders.
Foreign companies
If you do not have an Australian Business Number (ABN), Australian Company Number (ACN) or an Australian Registered Body Number (ARBN), you must provide a statutory declaration or letter from an authorised officer of the company, stating that the company:
does not carry-on business in Australia
does not have an ARBN
is not a registered foreign company, and
is a foreign company.
Please note
If you declare the corporation is a foreign person you:
This example shows which levels of ownership must provide proof of identity and foreign status to Revenue NSW when a corporation:
acquires residential-related property in NSW, and
does not declare they are foreign.
Example
1st level of ownership
The Purchaser/Transferee is Soccer Pty Ltd.
The Corporation must provide proof of identity and foreign status.
2nd level of ownership
Soccer Pty Ltd has 2 shareholders:
Sven is the beneficial owner of 1 ordinary share.
Basketball Pty Ltd is the beneficial owner of 1 ordinary share.
Sven (50%) and Basketball Pty Ltd (50%) both hold a substantial interest in Soccer Pty Ltd and must provide proof of identity and foreign status.
3rd level of ownership
Basketball Pty Ltd has 2 shareholders:
Tennis Pty Ltd is the beneficial owner of 70 ordinary shares.
Cricket Pty Ltd as trustee for Cricket Unit Trust is the beneficial owner of 30 ordinary shares.
Tennis Pty Ltd (70%) and Cricket Unit Trust (30%) each hold a substantial interest in Basketball Pty Ltd and must provide proof of identity and foreign status.
4th level of ownership
Tennis Pty Ltd has 3 shareholders:
Ethan is the beneficial owner of 5 ordinary shares.
Netball Pty Ltd is the beneficial owner of 4 ordinary shares.
Priya is the beneficial owner of 1 ordinary share.
Ethan (50%) and Netball Pty Ltd (40%) each hold a substantial interest in Tennis Pty Ltd and must provide proof of identity and foreign status.
As Priya (10%) does not hold a substantial interest in Tennis Pty Ltd, they do not have to provide proof and foreign status.
The Cricket Unit Trust has 2 unitholders:
Chen is the beneficial owner of 5 ordinary shares.
Fatima is the beneficial owner of 5 ordinary shares.
Chen (50%) and Fatima (50%) each hold a substantial interest in Cricket Unit Trust and must provide proof of identity and foreign status.
5th level of ownership
Netball Pty Ltd has 3 shareholders:
Massimo is the beneficial owner of 15 ordinary shares.
Catherine is the beneficial owner of 15 ordinary shares.
Declan is the beneficial owner of 70 ordinary shares.
Massimo and Catherine are associated persons and together hold a substantial interest in Netball Pty Ltd.
Declan holds a substantial interest in Netball Pty Ltd on her own. Each must provide proof of identity and foreign status.
Tracing of ownership ends once it is confirmed that all shareholders with significant interests in Soccer Pty Ltd, along with shareholders or beneficiaries of any underlying entities, are not foreign persons.
Diagram
This diagram is a visual depiction of relationships in the example.
Change of name
If the name on your certified documents is different from the name on the documents being assessed, you must provide evidence of the name change.
Provide a certified copy of one of the following documents:
Change of name certificate.
Court order authorising the name change.
Marriage certificate.
Divorce order.
Lodging documents
Property professionals
Identity verification documents accepted for electronic settlements will also satisfy our proof of identity and foreign status requirements (e.g. Verification of Identity (VOI) form).
The processing of eDuties applications will be delayed if you do not supply the correct certified documents.
Contact us if your client is unable to provide any proof of identity or foreign status documents.
Duties customers
If you are using a solicitor, conveyancer or accountant for your transaction, they will lodge the documents to Revenue NSW on your behalf through online duties platforms.
You may lodge a duties application and assessment yourself by mail, but you will need a qualified solicitor or conveyancer to complete the property transfer.
The Duties Document Matrix (PDF, 403.7 KB) contains a list of documents required for all dutiable transactions and outlines where they need to be submitted.
Related information
See what documents are needed to prove identity and foreign status for residential-related property transaction for individuals and trustees of trusts.
Surcharge Purchaser Duty Calculator to estimate how much transfer duty and surcharge purchaser duty you will pay when you acquire residential property in NSW.
Contact us
Call the duties team on 1300 139 814 or +61 2 7808 6916 if you are overseas. Staff are available Monday to Friday, 8.30am to 5.00pm AEST (excluding public holidays).
