Provide overseas tax residency status information?

Who is required to provide overseas tax residency status information?

If you are an individual or an organisation as described below (and a Bank of Sydney customer), you are required to submit your overseas tax residency status information to us.

1. An individual (including a child, or a sole trader/ sole proprietor) who is an account holder or a joint account holder or an individual who is a beneficial owner and/or a controlling person of an organisation must complete section 1 of the CRS/FATCA Self-Certification Form.

This information may also be provided by the child's authorised representative.

(A beneficial owner or a controlling person is an individual that directly or indirectly owns a legal interest in the organisation of 25% or more and/or exercises actual effective control over the organisation, whether from an economic or other perspective such as voting powers. In the case of a trust, this includes trustee/s, settlor/s, appointer/s, protector/s, beneficiary/ies or classes of beneficiaries and in the case of organisations other than trusts, this includes persons in similar positions.)

2. An Organisation who is an account holder or a joint account holder, must complete section 2 of the CRS/FATCA Self-Certification Form.

(Some organisations such as Government entities, listed companies and financial entities are exempt from CRS but may need to declare for FATCA purposes.)