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W-8BEN-E Guide - Super Funds

This guide does not constitute as tax advice. Clients should liaise with a tax agent directly for advice.

The W-8BEN-E form is for ATO-regulated self-managed superfund, APRA Regulated Public Offer Fund entities only  with no US Beneficial Owners.

PART I – Identification of Beneficial Owner

  • X Box 1: Super Fund name only in full. Clients should not populate “A/C” as this will be automatically rejected - Mandatory

  • X Box 2: Country of incorporation of entity in full, no abbreviations - Mandatory and should not be the U.S.

  • Box 3: Name of Disregarded entity – Please leave this section blank unless advised otherwise

  • X Box 4: Please tick the ‘Complex Trust’ box unless advised otherwise - Mandatory

  • X Box 5: Please tick the ‘Non-reporting IGA FFI’ box unless advised otherwise - Mandatory

  • X Box 6: Permanent Residence Address including country code (Has to match client’s street address and must not have a C/- or PO BOX address noted) – Mandatory and cannot be U.S.

  • Box 7: Mailing Address including country code if different from Box 6 - Optional and cannot be U.S.

     

  • Box 8: If the entity has a US TIN, it should be inserted here

  • Box 9a: Not applicable to a non-reporting IGA FFI. Please leave this section blank

  • X Box 9b: Clients Australian ABN or, if no ABN, TFN – Mandatory to claim treaty benefits if no U.S. TIN provided at line 8. If section 9b is not completed, they are required to complete the tick box in section 9c – Mandatory

  • Box 10: Clients FinClear account number - Optional

PART III - Claim of Tax Treaty Benefits

  • X Section 14a: Please tick the box and input Country in which they are claiming treaty benefits, Check for non- treaty countries and consistent with country of organization and country of address – Mandatory

  • X Section 14b: Please tick this box – Mandatory

  • X Sub-section 14b Mandatory

  • Sub-section 14b: Please tick the relevant box (i.e. Article 16 (2) (f) OR (g) ownership/base erosion test) orTax exempt pension trust or pension fund

  • Line 15: Please leave this section blank, unless special rate being claimed under the treaty (not standard interest and dividend rates)

PART XII – NON REPORTING IGA FFI

  • X Section 26: Tick the box, write ‘Australia’ in the first space and tick Model 1 IGA - Mandatory

  • X Section 26: Second space should have Australian retirement fund - Mandatory

  • DO NOT ACCEPT EXEMPT BENEFICIAL OWNER

 

PART XXX – Certification

  • X Signature of beneficial owner – Mandatory

  • X Printed name of signer – Mandatory

  • X Date signed in US format MM/DD/YYYY – Mandatory

  • X Please tick the ‘I certify that I have the capacity…’ box – Mandatory If agent signs under POA, need POA or certified copy and POA must specifically cover completing the form.

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