Director Identification Number (Director ID / DIN)

What is a Director Identification Number (DIN)?

The Director Identification Number (director ID) is a unique identifier that a director will apply for once but will stay with a director for life, offering greater identity security. You will need a director identification number if you’re a director of a company or a corporate trustee of a self-managed super fund (SMSF), registered Australian body, registered foreign company or Aboriginal and Torres Strait Islander corporation. The objective is to prevent the use of false and fraudulent director identities.

How and when to apply for DIN?

Directors will be able to apply for a Director ID from November 2021 on the new Australian Business Registry Services (ABRS) online at and log in using the myGovID app to complete the application process. Furthermore, they will need to provide proof of identity documentation to verify their identity. A director can choose to provide their tax file number when applying for a DIN, which should expedite the application.

myGovID is not the same as myGov. If you have provided identity information to set up a myGov account, you will have to do it again for a myGovId app.

Directors will need to apply for their director ID by themselves to verify their identity. No one can apply for it on their behalf. There is no fee to apply.

When will directors need to apply?

It is being phased in. When you need to have a director ID will depend on when you were appointed as a director. The table below illustrates this.

How director ID works?

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 ABRS.

Directors will only ever have one director ID. They’ll keep it forever even if they – change companies, stop being a director, change their name, move interstate or overseas.

Why you need a director ID?

All directors are required by law to verify their identity with ABRS before receiving a director ID. This is important because it will help to:

  • prevent the use of false or fraudulent director identities
  • make it easier for external administrators and regulators to trace directors’ relationships with companies over time
  • identify and eliminate director involvement in unlawful activity, such as illegal phoenix activity.

Service NSW tweaks turnover comparison period for Covid grants

Service NSW has now changed the turnover comparison period for its COVID-19 business support payments, as it hopes to streamline its claims process that has resulted in over 20,000 calls a day.

Businesses in NSW will now be able to gain access to the COVID-19 business grant, micro-business grant and the JobSaver payment if they are able to prove a decline in turnover over a minimum two-week period during the lockdown compared to the same period in either 2019, 2020, or the two-week period immediately before the Greater Sydney lockdown that commenced on 26 June.

“So, any two weeks in that period with the equivalent two-week period either in 2020 or if bushfires or other lockdowns affected them that year, then they can go back to 2019,” said Michael Gadiel, executive director of economic strategy at NSW Treasury.

“If the business doesn’t have a trading history that long, then it can compare that revenue to two weeks immediately prior to the lockdown.

“I think this is an improvement because it gets up front with what the tests are; people don’t have to contact Service NSW; they can just apply directly using one of those three comparisons of their choice.”

Mr Gadiel has also clarified that the decline in turnover must be calculated using the same method that GST is currently accounted for by the business.

“If you are reporting GST on cash terms, then it is cash; if you are reporting GST on accrual terms, then it is accruals,” said Mr Gadiel on Monday.

“I know there are issues around a cash business saying I can’t demonstrate a decline because I am still getting cheques coming in.

“We know the main difference between cash and accrual is timing, and given the length of the lockdown, you will be eligible at some point because if the business has ceased to trade then the income will decline, but it just may be a deferred decline to what it might be for an accruals business.

“You will still be eligible for payments under the JobSaver package, but you might have to wait until the revenue has actually declined before making the application.”

The change in the turnover comparison period comes as Service NSW looks to ease pressure on its application assessment team, who have been dealing with up to 20,000 calls a day and a further 5,000 requests for a callback each day.

To date, Service NSW has received 104,000 applications for its COVID-19 business grant, with $278 million approved to be paid. Its micro-business grant has attracted 22,000 businesses, with $417,000 worth of payments approved. Over 67,000 businesses are also on JobSaver, with $86 million approved for payment.

Service NSW has also now confirmed that accountants can apply for the support payments on behalf of their clients. Businesses will need to provide a letter of authority to show that their accountant is authorised to act on their behalf if their accountant is not listed as an associate on the Australian Business Register.

Super guarantee rate rise – rate based on when employee is paid

On 1 July 2021, the super guarantee rate will rise from 9.5 per cent to 10 per cent. Some pay periods will cross over between June and July when the rate changes. 

The ATO advises that the percentage employers are required to apply is determined based on when the employee is paid, not when the income is earnt.

The rate of 10 per cent will need to be applied for all salary and wages that are paid on and after 1 July 2021, even if some or all of the pay period it relates to is before 1 July 2021.

That means, if the pay period ends before 30 June, but the pay date falls on or after 1 July, the 10 per cent rate applies on those salary and wages which are ordinary time earnings. The date of salary and wage payment determines the rate of super guarantee payable, regardless of when the work was performed.