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Director identification number

Company directors are now required to verify their identity as part of a new director identification number ( director ID) as provided by ABRS. Existing directors have until 30 November 2022 to apply.

New directors appointed between 1 November 2021 and 4 April 2022 must apply within 28 days of their appointment. From 5 April 2022, intending directors must apply before being appointed.


The Income Tax Assessment Act 36 s252 provides that every company carrying on business or deriving property income in Australia must unless specifically exempted, at all times have a public officer.

The public officer must be a natural person of at least 18 years of age who is capable of understanding the nature of the appointment which means members under 18 years old cannot be a trustee or a director. However, a parent, guardian, or legal representative can be a trustee or director on their behalf. In addition, he/she must be " ordinarily resident" in Australia for the purposes of accountability and tax-related issues or any penalities.

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