The short answer
Since last November, new legislation has required all company directors to apply for a director identification number in order to better track the activity of directors and their companies.
In short: If you are a director of an Australian company, including the trustee company of an SMSF, you need a director ID, and you must get it before you are appointed. It is free, you apply yourself through Australian Business Registry Services (ABRS) using your myID, and the number stays with you for life.
Why do I need a director identification number?
Since November 2021, the law has required every company director to have a director identification number (director ID). It lets regulators follow a director across every company they run.
The measure has been part of an effort to create greater transparency and regulate potentially illegal company activity that has been difficult to trace in the past.
In particular, director IDs target illegal phoenix activity, where owners move the assets out of a company with unpaid debts into a new company and leave the old one to fail.
Once registered, a director ID will be used to permanently identify the director, even if they cease to be one in the future.
Who needs a director identification number?
You need a director ID if you’re a director of a:
Company
Aboriginal or Torres Strait Islander corporation
Corporate trustee, such as the trustee company of an SMSF
Charity or not-for-profit organisation that is a company or Aboriginal and Torres Strait Islander corporation
Australian body registered with ASIC
Foreign company registered with ASIC and carrying on business in Australia
You will not require a director ID if you’re one of the following:
Company secretary but not a director
Running a business as a sole trader or partnership
An external administrator of a company
Director of a registered charity not registered with ASIC
Referred to as a ‘director’ but have not been appointed as a director under the Corporations Act or the CATSI Act
Officers of an unincorporated association, cooperative or incorporated association established under state or territory legislation (unless the organisation is also a registered Australian body)
How do I apply for a director identification number?
If you are about to become a director, apply before you are appointed. That has been the rule since 5 April 2022, so put it at the top of your company set-up checklist rather than leaving it to the week you incorporate.
To apply, you first need a myID (formerly called myGovID), the Australian Government’s digital identity app. It is not the same thing as your myGov account.
Nobody can apply on your behalf, not even your accountant, because you have to verify your own identity.
In order to verify your identity, the ATO will need the following information:
Your tax file number
Your residential address
Information from two documents to verify your identity
Once you’ve verified your identity, you must complete the director ID application through the Australian Business Registry Services (ABRS) website. Here you will need to have documentation that matches the information held by the ATO.
Your director ID will be issued following the successful completion of your application.
There are penalties for not having a director ID when you need one, and for applying for more than one. Once it is issued, your director ID stays with you even if you later stop being a director.
Setting up a new company? Our business set-up team can take you through the steps in the right order, so nothing holds up your registration. Talk to Sam about your situation.
Frequently asked questions
Do I need a director ID for my SMSF?
Only if your SMSF has a corporate trustee. Each director of the trustee company needs one. Individual trustees do not.
How much does a director ID cost?
Nothing. You apply for free through Australian Business Registry Services.
Can my accountant apply for my director ID?
No. You have to apply yourself because you need to verify your own identity with your myID.
Last updated: 4 November 2026.
General information only, based on the rules at the date above. It does not take into account your circumstances, so speak to your accountant before acting.
Sam is as passionate about people as he is about numbers. A Chartered Accountant (CA) member and Xero specialist, he loves building long-term client relationships and providing holistic advice that helps people achieve both their business and personal goals. Problem-solving is his thing - which is handy in an industry that never stops changing.
