Director Identification Numbers – An Update

This update follows on from our previous publication in 2021 surrounding Director Identification Numbers (DIN) and their proposed implementation.

On 30 November 2022, all current directors of a company, registered Australian body, or registered foreign company under the Corporations Act 2001 (Corporations Act) must have applied for a DIN through Australian Business Registry Services or otherwise face penalties.

Who requires a DIN?

You will require a DIN if you are an ‘eligible officer’ of –

• A company, registered Australian body, or registered foreign company under the Corporations Act; or
• An Aboriginal and Torres Strait Islander corporation registered under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (CATSI Act).

An ‘eligible officer’ is a person who is appointed as either –

• A director; or
• An alternate director who is acting in that capacity.

When do you need to apply for a DIN?

When you need to apply for a DIN is dependent on when you were first appointed, and under which Act.

If you can’t apply by the date you need to, you can apply for an extension by downloading and completing the application form here.

What are the DIN offences and penalties?

The Corporations Act sets out the following offences and penalties with respect to DIN’s – 

How do I apply for a DIN?

There are three ways in which you can apply for a DIN.

1. Online

STEP 1 – Create a ‘myGovID’

• You will need a smart device, such as a smart phone or tablet.
• You will need two documents to verify your ID, which may include your:
  • driver’s licence or learner’s permit;
  • passport (not more than 3 years expired);
  • birth certificate;
  • citizenship certificate;
  • Medicare card;
  • Visa (using your foreign passport); or
  • ImmiCard.
• You will need to download the ‘myGovID’ app from here and create a myGovID with at least a Standard identity strength.

STEP 2 – Apply for a DIN

• You will need:
  • your tax file number (TFN);
  • your residential address as held by the Australian Taxation Office (ATO); and
  • information from another two documents which verify your identity, such as –
    • bank account details;
    • an ATO notice of assessment;
    • Australian Prudential Regulation Authority (APRA) fund account details;
    • a dividend statement;
    • a Centrelink payment summary; or
    • a PAYG payment summary (this is different to your income statement, and/or your PAYG instalment activity statement).

• Log in and apply for your DIN by head to this page, and scrolling to step 3. 

2. By phone

• You will need –
  • your tax file number (TFN);
  • your residential address as held by the ATO;
  • answers to two questions based on details the ATO know about you; and
  • two Australian identity documents (one primary and one secondary), such as –
    • Australian full birth certificate (Primary);
    • Australian passport (Primary);
    • Australian citizenship certificate (Primary);
    • Immicard (Primary);
    • Visa (using your foreign passport) (Primary);
    • Medicare card (Secondary); or
    • Australian driver’s licence or learning permit.

• Call 13 62 50 and apply for a DIN.

3. By mail

• Download the DIN application form from here.

• Have two identity documents (one primary and one secondary) certified (List of authorised certifiers here). Such documents include – 

• • Australian full birth certificate (Primary);
  • Australian passport (Primary);
  • Australian citizenship certificate (Primary);
  • Immicard (Primary);
  • Visa (using your foreign passport) (Primary);
  • Medicare card (Secondary); or
  • Australian driver’s licence or learning permit (Secondary).

• Post your completed DIN application form and certified documents to – 

Australian Business Registry Services
Locked Bag 6000
ALBURY NSW 2640

Should you or your client have any queries in relation to the DIN process, please feel free to contact our office for assistance.