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Disclaimer: Terms in this glossary are provided for general information only and are not professional advice.

Term Description


A body corporate registered as an association under relevant Australian state or territory legislation.

Australian Business Register (ABR)

The Australian Business Register. For further details refer to the Australian Business Register (ABR)

Authorised lodger

An individual who is authorised to complete and submit transactions on behalf of a registration holder. This includes officeholders and agents acting on behalf of a company.

Authorised representative

A person authorised by an Australian financial services (AFS) licensee to provide financial services or products on their behalf.

Banned/disqualified person

A person who has been disqualified from managing a corporation or banned from practising in the financial services or credit industry.


A body corporate registered in Australia under the Corporations Act 2001.

Director ID A director ID is a 15-digit identifier given to a director (or someone who intends to become a director) who has verified their identity with us.

Disqualified person (Business names)

A person who is disqualified from holding a business name because they:

are disqualified from managing a corporation under section 206B(1) of the Corporations Act 2001, or have, within the last 5 years, been:

(a) convicted of, or

(b) released from prison after serving a term of imprisonment for any of the criminal offences referred to in 32(1)(c) or (d) of the Business Names Registration Act 2011.

Disqualified SMSF auditor

An SMSF auditor who has been disqualified from conducting audits on self-managed superannuation funds.

Eligible officer

A person appointed as a director, or a person appointed to the position of alternate director and acting in that capacity (regardless of the name that is given to that position).

Foreign company

An incorporated or unincorporated body that is formed in an external territory or outside Australia and registered under the Corporations Act 2001.


A natural person.


The Australian Government’s digital identity provider which makes it faster and easier to prove who you are when accessing government online services. It's like the 100-point ID check but on your smart device.


myGov is the front door to a range of government online services, including Medicare, myTax and Centrelink, in the one place using a single login and password.

Other name

Former names that are verified with appropriate proof of identity.

Other name (unverified)

Names provided to the registrar that have not been verified with supporting documents for proof of identity.


Proof of record ownership: the process of proving that you are the person on our ATO records.


Proof of identity: a significant document like a passport or birth certificate which proves you are who you say you are.

Privacy Act

An Act of Parliament which, among other things, protects tax file numbers against misuse.