Director ID in Australia (2026): Who Needs One, How to Apply and the Penalties

A director ID is the first thing every Australian company director needs, and the one most people leave too late. This guide is for founders about to register a company, people joining an existing board, overseas directors of Australian subsidiaries and anyone who has just been told by their accountant that they "need a director ID". It covers who needs one, when the law expects you to have it, how to apply through Australian Business Registry Services (ABRS), the paper route for people who can't use myID, the penalties, and the change that arrives on 1 July 2027.

Quick answer

A director ID is a free, unique 15-digit number you keep for life. You need one before you're appointed a director of an Australian company, registered Australian body, registered foreign company or Aboriginal and Torres Strait Islander corporation. Apply yourself through ABRS — online with myID at Standard identity strength, or by phone or paper form if you can't.

• Cost: free — and only you can apply, not your accountant

• Timing: before appointment; you can apply up to 12 months ahead

• Overseas directors: paper form NAT 75433 with certified identity documents

• Penalty for not having one: up to 60 penalty units (A$21,840)

• From 1 July 2027 companies must report director IDs to ASIC

What a director ID is and why it exists

A director ID is a unique identifier given to a person who has proved their identity to ABRS, the registry service run within the Australian Taxation Office. It's 15 digits long, it's issued once, and it stays with you for life — through every company you join, leave or close. The point is traceability. Before director IDs, a person could appear on ASIC's register under slightly different names and dates of birth across several companies, which made it hard to track people involved in illegal phoenix activity and easy to invent fake directors.

Two agencies share the job. ABRS issues and manages director IDs and verifies your identity. ASIC enforces the offences in the Corporations Act and keeps the companies register. That split explains a lot of the confusion: you apply to ABRS, not ASIC, but it's ASIC that can prosecute you for not having one.

A director ID is not the same as an ACN or ABN. The ACN identifies the company and the ABN identifies the business for tax purposes — our guide to ABN vs ACN explains those two. The director ID identifies you as a person. You'll never print it on an invoice, and you shouldn't share it publicly, although your company and its advisers will need it.

Who needs a director ID

You need a director ID if you are, or intend to become, a director of:

• an Australian company registered under the Corporations Act — including a one-person Pty Ltd and a company that only acts as trustee of a family trust or self-managed super fund
• a registered Australian body
• a registered foreign company
• an Aboriginal and Torres Strait Islander corporation registered under the CATSI Act.

The rule covers alternate directors who are acting in that role, and it applies regardless of where you live. An Australian resident director of a small family company and a director in London who sits on the board of an Australian subsidiary are in the same position.

Who doesn't need one? Company secretaries who are not also directors, shareholders, and people running a business as a sole trader or in a partnership. The requirement is tied to the four types of body listed above. A club or charity incorporated only as an association under state or territory law isn't on that list, but many clubs are companies limited by guarantee under the Corporations Act — so check how your organisation is actually registered before assuming you're exempt.

Who needs a director ID — and who doesn't

Role	Director ID needed?	Why
Director of a Pty Ltd company (including sole director)	Yes	Corporations Act company
Director of a corporate trustee of an SMSF or family trust	Yes	The trustee is still a company
Overseas director of an Australian subsidiary	Yes	Residency doesn't matter
Director of a registered foreign company	Yes	Covered by the Corporations Act
Director of an Aboriginal and Torres Strait Islander corporation	Yes	Covered by the CATSI Act
Company secretary only	No	Secretaries aren't covered unless also a director
Shareholder only	No	Owning shares doesn't make you a director
Sole trader or partner	No	No company involved

Director of a Pty Ltd company (including sole director)

Director ID needed?

Yes

Why

Corporations Act company

Director of a corporate trustee of an SMSF or family trust

Director ID needed?

Yes

Why

The trustee is still a company

Overseas director of an Australian subsidiary

Director ID needed?

Yes

Why

Residency doesn't matter

Director of a registered foreign company

Director ID needed?

Yes

Why

Covered by the Corporations Act

Director of an Aboriginal and Torres Strait Islander corporation

Director ID needed?

Yes

Why

Covered by the CATSI Act

Company secretary only

Director ID needed?

No

Why

Secretaries aren't covered unless also a director

Shareholder only

Director ID needed?

No

Why

Owning shares doesn't make you a director

Sole trader or partner

Director ID needed?

No

Why

No company involved

When you have to apply

The rule today is simple: apply before you're appointed. If you're about to register a new company, every proposed director should have a director ID before the application is lodged. If an existing company is adding you to its board, you need the ID before the appointment takes effect. ABRS lets you apply up to 12 months before you expect to become a director, so there's no reason to wait.

Some appointments happen without notice. ABRS gives the example of someone elected at an annual general meeting who didn't know they'd be nominated. In that case the obligation starts immediately: apply as soon as possible. If you need more time — usually because an overseas director is waiting on certified documents — you can lodge an Application for an extension of time to apply for a director ID (NAT 75390) before you apply. The Corporations Act lets the Registrar extend the time; it doesn't extend itself.

You may still see older deadlines quoted online. Those were transitional dates from when the regime started: people who were directors on or before 31 October 2021 had until 30 November 2022 to apply, people appointed between 1 November 2021 and 4 April 2022 had 28 days, and directors of CATSI corporations had until 30 November 2023. Those dates have passed. If you were a director during those periods and never applied, you are not "grandfathered" — you're simply overdue, and you should apply now.

How the director ID rules have run

1 November 2021

Director ID regime starts; existing directors given until 30 November 2022

5 April 2022

New directors must have an ID before appointment

30 November 2023

Transitional deadline for CATSI corporation directors

Today

Apply before appointment; up to 12 months ahead

1 July 2027

Companies must give ASIC director IDs at annual review and on director changes

How to apply online with myID

Most Australian residents apply online, which ABRS describes as the fastest route. There are three stages.

First, set up myID. Download the myID app (the Australian Government Digital ID app) and verify your identity to at least a Standard identity strength. That needs two Australian identity documents from a list that includes a passport (current or expired by no more than three years), driver's licence or learner's permit, birth certificate, citizenship certificate, Medicare card, a visa on a foreign passport, or an ImmiCard. A Strong identity strength also works and makes the next step shorter.

Second, gather information the ATO can match. This is where many applications stall, because ABRS checks your answers against what the ATO already holds about you personally, not about your business. With a Strong myID you only need one of your individual tax file number or your residential address as the ATO has it. With a Standard myID you need your residential address as held by the ATO, ideally your TFN (optional but faster), and details from two documents such as:

• the bank account the ATO has on record — usually where a tax refund went in the last two years
• an ATO notice of assessment
• an APRA-regulated super fund account with the fund's ABN (self-managed super fund details aren't accepted)
• a dividend statement
• a Centrelink payment summary
• a PAYG payment summary (not the same as an income statement or an instalment activity statement).

Third, log in to ABRS online and apply. ABRS recommends Chrome or Firefox. When you log in, a four-digit code appears on screen; you enter it in the myID app to approve the log-in. If everything matches, the director ID is usually issued during the session and you can download a PDF of your details.

Applying online — step by step

1. 1

   Get myID at Standard or Strong

   Download the myID app and verify two Australian identity documents. Strong is optional but cuts down the information you need next.

2. 2

   Check your ATO details are current

   Make sure the residential address the ATO holds for you is up to date — update it through myGov first if you've moved.

   Tip: A stale address is the most common reason an online match fails.

3. 3

   Collect two verification documents

   For example, your refund bank account details and your latest notice of assessment.

4. 4

   Log in to ABRS online

   Use your myID, approve the four-digit code in the app, and choose to apply for a director ID.

   ABRS — apply for your director ID
5. 5

   Save your director ID

   Download the PDF and give the number to whoever keeps your company's records. Don't publish it.

If the online match fails, don't keep retrying with guesses. Check what the ATO actually holds — your address and bank details in myGov — and fix those first. Your company's details don't help here: a company's bank account or the company's notice of assessment won't verify you as an individual.

Applying without myID: phone and paper

Not everyone can get a Standard myID. People who've never had an Australian passport or licence, recent arrivals and most overseas directors fall into this group.

If you live in Australia, you can phone ABRS. The officer asks questions based on information the government already holds about you, including data from third parties and other agencies. If that doesn't work — for example, you lack the documents the phone process relies on — you lodge a paper Application for a director identification number – for people living in Australia (NAT 75437) with certified copies of identity documents. Never send originals; ABRS won't return them. Your director ID is mailed to the postal address on the form.

If you live outside Australia, you can still apply online if you hold the necessary Australian identity documents. Otherwise you use the paper Application for a director identification number – for people living outside Australia (NAT 75433) with certified copies of your foreign identity documents. ABRS accepts certification at an Australian embassy, high commission or consulate (including consulates run by Austrade honorary consuls), or by a notary with an apostille if your country is a party to the Hague Apostille Convention. Documents not in English must be translated by an approved translation service and certified as true copies.

The paper route is slow. Post, certification appointments and manual processing can take weeks, and ABRS asks applicants not to phone about status or lodge twice while they wait. If you're setting up an Australian company with an overseas founder, start the paper application before anything else — the company can't sensibly be registered with that person as a director until the ID arrives.

Penalties for getting it wrong

The director ID offences sit in Part 9.1A of the Corporations Act, and ASIC enforces them. The maximum penalties for individuals are:

The dollar figures use the Commonwealth penalty unit of A$364, which applies to offences committed on or after 1 July 2026; for earlier offences the unit was A$330. Commentary from law firms also points out that the requirement to have a director ID is a civil penalty provision, which would expose a director to much larger civil penalties if ASIC took that route — another reason not to treat the obligation as paperwork.

In practice, the risk for most small business owners isn't a prosecution out of the blue. It's that a missing director ID surfaces at the worst moment: a company registration that won't go through, a bank or investor asking for it during due diligence, or — from 2027 — an annual review that can't be completed because the company has no ID to report.

What changes on 1 July 2027

Right now, director IDs are not recorded on ASIC's companies register, and companies registered under the Corporations Act don't have to give ASIC their directors' IDs when they register or update details. That changes under the Treasury Laws Amendment (Business Registries Stabilisation and Uplift) Act 2026. From 1 July 2027, companies must provide director IDs to ASIC through their reporting processes — including the ASIC annual review and notices of changes to director details. ASIC has said further guidance will come before that date.

The practical risk is mismatched records. If ASIC's register shows "Jon Smith" at an old address and ABRS has "Jonathan Peter Smith" at your current one, the link between the two registers won't line up. ASIC is asking companies to act now:

• check the company's details on the ASIC register are current
• confirm every current director is correctly recorded
• fix incorrect names, addresses and contact details
• compare the ASIC record with what ABRS holds, using the ABRS Manage your director ID page to download each director's details.

Directors of CATSI corporations already have a reporting step: they must give their director ID to the corporation's record-holder within 14 days of receiving it.

Get ready for 1 July 2027

0/6

• Every current director has a director ID (and you have a copy of each)
• Director names on ASIC's register match the names on ABRS records exactly
• Residential addresses on ASIC's register are current
• Date and place of birth match across both records
• Your company's corporate key and officeholder portal access are working
• Whoever lodges your annual review knows where to find each director ID

Share Print

Worked example: a three-director family company

Priya and her brother Arjun run a café group in Parramatta through Spice Lane Pty Ltd. Their father, who lives in Singapore and has no Australian identity documents, is joining as a third director in February next year when he invests in a second site. Priya and Arjun were directors before November 2021 and got their IDs in 2022. Here's how the father's appointment plays out.

In October 2026, Priya downloads the paper form for people living outside Australia (NAT 75433) and sends it to her father. He books an appointment at the Australian High Commission in Singapore to certify copies of his passport and a second identity document, then posts the form to ABRS. Because the application is manual, Priya plans for it to take several weeks and holds the board resolution appointing him until the ID arrives in the mail. The cost of the director ID itself is A$0; their only outlay is the certification fee and courier charges.

Once the ID arrives, the company appoints him and lodges the change of officeholder details with ASIC within 28 days, avoiding the A$102 and A$428 late fees. Priya files a copy of all three directors' ID details with the company records. When the company's annual review falls due after 1 July 2027, she'll have every ID ready to report.

Had they appointed him first and applied later, he would have been a director without a director ID — exposed to a maximum penalty of A$21,840 — and, because his identity check runs on paper, there would have been no quick way to fix it.

Common mistakes and how to fix them

Asking the accountant to apply. Tax agents, BAS agents, lawyers and registration providers can't apply on your behalf, because the application is an identity check on you. Fix: apply yourself; your adviser can sit beside you while you do it.

Paying a website to "get" a director ID. Some sites charge to submit or "fast-track" applications. The government doesn't charge, and there's no paid express lane. Fix: apply directly through ABRS.

Using company details to verify yourself. The company's bank account or tax assessment won't match your personal record. Fix: use your own refund account, your own notice of assessment or your own super fund details.

Applying twice because the first one seems stuck. A second application can be an offence under s1272G. Fix: if a paper application is in progress, wait; if you think it's lost, phone ABRS rather than lodging again.

Letting details go stale. If you move house or change your name, your ASIC record and ABRS record can drift apart. Fix: update your details in ABRS online (or with the Update your personal details form NAT 75330 if you can't log in), and lodge the ASIC change for each company within 28 days.

Appointing an overseas director before their ID arrives. It feels like a formality, but the person is in breach from the moment they're appointed. Fix: lodge the extension-of-time form first if the timing can't wait, or delay the appointment.

After you have your director ID

Store the number somewhere secure and give it to the person who maintains your company records. If you're registering a new company, our step-by-step guide to registering a company in Australia covers the next stages — the ASIC fee of A$636, the ACN, and applying for the company's ABN through ABN registration. If you're still choosing a structure, compare the options in our business structures guide first; sole traders and partners don't need a director ID at all.

Official links

• ABRS — Director identification numberApply, manage and update your director ID
• ABRS — Apply for your director IDmyID steps, documents and paper forms
• ABRS — Director ID scenariosTiming, overseas directors and extensions
• ASIC — Director IDsOffences and penalties
• ASIC — New requirements from 1 July 2027Reporting director IDs to ASIC

What to do next

If you're about to become a director, apply today — it's free, quick online and slow on paper. Then make sure your ASIC record matches your ABRS record before the 1 July 2027 change. If you're budgeting a new company, our startup cost calculator helps you add up the ASIC registration fee, the yearly A$342 review fee and your other setup costs.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

How much does a director ID cost?

Nothing. Applying for a director ID through Australian Business Registry Services is free, whether you apply online with myID, by phone or on a paper form. Be wary of websites that charge to 'register' your director ID — you must apply for it yourself because ABRS has to verify your identity, so an agent can't do it for you.

When do I need to apply for a director ID?

Before you are appointed as a director. ABRS lets intending directors apply up to 12 months before the appointment. If you were appointed without warning — say, elected at an AGM — apply straight away, and if you need more time you can lodge an application for an extension of time first.

Can my accountant apply for my director ID?

No. You must apply for your own director ID because ABRS needs to verify your identity as part of the application. Your accountant, lawyer or registration provider can explain the process and later use your director ID number, but they can't lodge the application for you.

How do I find my director ID number if I've lost it?

Log in to ABRS online with your myID (Standard identity strength or higher) and go to the director ID section, where you can view your number and download a PDF of your details. If you don't have a myID, phone ABRS and they will verify your identity before giving you the number.

Do I need a new director ID for each company?

No. You get one director ID for life and use it for every company, registered foreign company or Aboriginal and Torres Strait Islander corporation you direct. Applying for a second director ID is itself an offence carrying up to one year in prison.

What is the penalty for not having a director ID?

Failing to have a director ID when required carries a maximum penalty of 60 penalty units for individuals — A$21,840 at the A$364 penalty unit that applies to offences from 1 July 2026. Applying for more than one ID or misrepresenting your ID can lead to up to one year's imprisonment.

What changes for director IDs in 2027?

From 1 July 2027, companies must give ASIC their directors' IDs through the annual review and when notifying changes to director details. Until then, director IDs aren't recorded on the companies register. ASIC is asking companies to check now that director names and addresses match what ABRS holds.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 12 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Director identification numbers (director IDs) — Australian Securities and Investments Commission · accessed 12 October 2026
2. 2.Get ready for new director ID requirements from 1 July 2027 — Australian Securities and Investments Commission · accessed 12 October 2026
3. 3.Apply for your director ID — Australian Business Registry Services · accessed 12 October 2026
4. 4.Director ID scenarios — Australian Business Registry Services · accessed 12 October 2026
5. 5.Director identification number — Australian Business Registry Services · accessed 12 October 2026
6. 6.Fines and penalties — Australian Securities and Investments Commission · accessed 12 October 2026
7. 7.Corporations Act 2001 (table of provisions, Part 9.1A director identification numbers) — Federal Register of Legislation · accessed 12 October 2026
8. 8.Deadline looming for directors to apply for a director ID — Hamilton Locke (law firm) · accessed 12 October 2026