INTERNATIONAL
W-8BEN
FORM FOR
SECURITIES
INDIVIDUALS
TRADING
TO CLAIM
APPLICATION
US TAX TREATY
FORMBENEFITS
HOW TO COMPLETE YOUR W-8BEN FORM
The W-8BEN form is a legal document required by the US tax authorities and is used to declare an individual’s tax status to
the IRS. It’s only required for non-US residents and by completing the form, you may be able to claim a reduced rate of
withholding tax.
For new accounts, you will be able to access the International Trading platform and research, and fund your account.
Once we have received your W-8BEN we will review within 2 business days and send to Pershing for processing to allow you to
start trading.
The W-8BEN form will be valid for a period starting on the date the form is signed and ending on the last day of the third
succeeding calendar year, unless a change of circumstances makes any information on the form incorrect.
CHECKLIST
COMPLETE AND SIGN THE W-8BEN FORM. FOLLOW INSTRUCTIONS ON PAGE 2.
1
PLEASE ENSURE YOU
PLEASE NOTE: THE FORM CAN BE COMPLETED ELECTRONICALLY BUT MUST BE SIGNED
BY HAND.
RETURN YOUR W-8BEN FORM TO:
SCAN AND EMAIL:
[email protected]
2
POST:
COMMSEC INTERNATIONAL TRADING DESK
REPLY PAID 60768
AUSTRALIA SQUARE
NSW 1214
Please note that you have an obligation under U.S. tax laws to provide information necessary for U.S. tax withholding and reporting requirements.
The information on this form has been provided to assist you with your obligations, however, you should ensure that you understand your
obligations before completing and returning the form to CommSec. CommSec is unable to provide you advice in relation to your obligations or
the U.S. tax consequences of your investment. For further advice please contact the I.R.S. or your U.S. tax adviser. To view the I.R.S.
instructions on completing these forms go to www.irs.gov/formw8ben
MKTG1008 (04/16)
1 of 3
Form
W-8BEN
(Rev. February 2014)
Certificate of Foreign Status of Beneficial Owner for United
States Tax Withholding and Reporting (Individuals)
SAMPLE W8BEN – TYPICAL INDIVIDUAL
OMB No. 1545-1621
▶ For use by individuals. Entities must use Form W-8BEN-E.
Information about Form W-8BEN and its separate instructions is at www.irs.gov/formw8ben.
▶ Give of
Certificate
ofagent
Beneficial
Owner
for
thisForeign
form to theStatus
withholding
or payer. Do
not send
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the IRS.
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W-8BEN
Department of the Treasury
Internal
Revenue Service
Form
States Tax Withholding
Part 1: Can be electronically
completedand Reporting (Individuals)
For use by individuals. Entities must use Form W-8BEN-E.
Part
Must be
signed
by
• YouDepartment
are NOT
an 3:
individual
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• You are a U.S. citizen or other U.S. person, including a resident alien individual
.
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.
Do NOT
use this
form if:
(Rev. February
2014)
Instead, use Form:
OMB No. 1545-1621
▶
▶
Internal Revenue Service
▶
Give this form to the withholding agent or payer. Do not send to the IRS.
.
If completing the form by hand
Do NOT use this form if:
.
.
.
.
.
.
.
.
Instead, use Form:
.
. W-9
• You are a beneficial owner claiming that income is effectively connected with the conduct of trade or business within the U.S.
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NOT an individual
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. . . . W-98233 or W-4
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• You are
a beneficial owner claiming that income is effectively connected with the conduct of trade or business within the U.S.
7than
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as an intermediary
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services) . . .. .. .. . . . . . . . . . .. .. .. .. . . . . . . . . . . . .. .. .. .. . . . . . . . . . ..
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beneficial owner who
receiving compensation
personal
services performed in the United States
Part
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Identification of Beneficial Owner (see instructions)
If a U.S. citizen,
Your name 3 1Permanent
address
(street, apt.
or suite no., or rural route). Do not use a2P.O.
box or
in-care-of address.
Name of residence
individual who
is the beneficial
owner
Country
of citizenship
including where
in part 1
JANE MARY CITIZEN
3CityPermanent
residence
address (street,
or suite
no.,
or rural
route). Do not use a P.O. box or in-care-of address.
or town, state
or province.
Includeapt.
postal
code
where
appropriate.
Country U.S. person holds
needs to
1 SAMPLE STREET
a dual citizenship
match your
City or town, state or province. Include postal code where appropriate.
Country
4
Mailing
address (if different from above)
Applies to Section 3 only.
BONDI NSW 2026
DO NOT complete
CommSec
AUSTRALIA
4
Mailing address (if different from above)
account.
City or town, state or province. Include postal code where appropriate.
Country this form.
PO BOX 11
To check
City or town, state or province. Include postal code where appropriate.
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taxpayerNSW
identification
6 Foreign
tax identifying number (see instructions)
2026 number (SSN or ITIN), if required (see instructions)
AUSTRALIA
the name 5 U.S. BONDI
5
U.S. taxpayer identification number (SSN or ITIN), if required (see instructions)
6 Foreign tax identifying number (see instructions)
on your
7
Reference number(s) (see instructions)
8 Date of birth (MM-DD-YYYY) (see instructions)
account
8 Date of birth (MM-DD-YYYY) (see instructions)
7
Reference number(s) (see instructions)
DO NOT complete
logon to Part II
Claim of Tax Treaty Benefits (for chapter 3 purposes only) (see instructions)
Part
II that
of Tax Treaty Benefits (for chapter 3 purposes only) (see instructions) within the meaning
Section
6 astax
form
of the income
treaty
I certify
the beneficial owner is a resident of
Section 8 D.O.B.
newClaim
CommSec 9 For
within the meaning of the income tax treaty
I certify that the beneficial owner is a resident of
AUSTRALIA
9
will
be
rejected.
between
the
United
States
and
that
country.
MUST
BE
COMPLETED
accounts
between the United States and that country.
> portfolio.10 Special
rates
and conditions (if applicable—see instructions): The beneficial
owner
is claiming
the provisions of Article
Special
rates and conditions (if applicable—see instructions): The beneficial
owner
is claiming
provisions of Article
10
(in
U.S.
Date the
Format
leave
blank.
of the
treaty
identified
to claim
claimaa
% of
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type of income):
of the
treaty
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above to
% rate
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on (specify
type of income):
MM/DD/YYYY).
.
.
Explain
thethe
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ownermeets
meetsthe
the
terms
of the
treaty
article:
Explain
reasonsthe
thebeneficial
beneficial owner
terms
of the
treaty
article:
Certification
PartPart
III III Certification
Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I further
Undercertify
penalties
perjury,ofIperjury
declare
that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I further
under of
penalties
that:
certify under penalties of perjury that:
•
•
I am the individual that is the beneficial owner (or am authorized to sign for the individual that is the beneficial owner) of all the income to which this form relates or
this form
to is
document
myself owner
as an individual
that is an owner
or account
holder of a that
foreign
financial
institution,
I amam
theusing
individual
that
the beneficial
(or am authorized
to sign
for the individual
is the
beneficial
owner) of all the income to which this form relates or
this form
to on
document
myself
an individual
that is an owner or account holder of a foreign financial institution,
•am using
The person
named
line 1 of this
formas
is not
a U.S. person,
•
income
to which
this 1form
relates
is: is not a U.S. person,
person
named
on line
of this
form
•The The
not effectively
the conduct
of a trade or business in the United States,
The (a)
income
to whichconnected
this formwith
relates
is:
•
(b) effectively
effectively connected
butwith
is not
to tax
anor
applicable
treaty,States,
or
(a) not
connected
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conduct
of under
a trade
businessincome
in thetax
United
(c) the partner’s
share of
a partnership's
effectively
connected
income, income tax treaty, or
(b) effectively
connected
but
is not subject
to tax under
an applicable
•(c) the
Thepartner’s
person named
1 of this form is
a resident connected
of the treatyincome,
country listed on line 9 of the form (if any) within the meaning of the income tax treaty between
shareon
ofline
a partnership's
effectively
the United States and that country, and
•
person
named
on lineor1barter
of thisexchanges,
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onperson
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of defined
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within the meaning of the income tax treaty between
•The For
broker
transactions
beneficial
owner
is an
exemptlisted
foreign
in (if
theany)
instructions.
the United States and that country, and
Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial owner or
•
For broker
transactions
barter
exchanges,
thepayments
beneficialofowner
is anofexempt
person as
defined
in the
instructions.
any withholding
agentor
that
can disburse
or make
the income
which I foreign
am the beneficial
owner.
I agree
that
I will submit a new form within 30 days
U.S. Date Format
MM/DD/YYYY.
if any certification made on this form becomes incorrect.
Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial owner or
any withholding agent that can disburse or make payments of the income of which I am the beneficial owner. I agree that I will submit a new form within 30 days
if any
certification made on this form becomes incorrect.
Sign
Here
▲
Account holder to sign by hand.
▲
Sign Here
Signature of beneficial owner (or individual authorized to sign for beneficial owner)
Print name of signer
Date (MM-DD-YYYY)
Capacity in which acting (if form is not signed by beneficial owner)
Signature of beneficial owner (or individual authorized to sign for beneficial owner)
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 25047Z
Print name of signer
Form
Date (MM-DD-YYYY)
W-8BEN
(Rev. 2-2014)
Capacity in which acting (if form is not signed by beneficial owner)
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 25047Z
Form
W-8BEN
(Rev. 2-2014)
AFFIDAVIT OF UNCHANGED STATUS: under penalties of perjury I declare that I have examined and signed the above Form W-8BEN and that the information and certifications contained therein remained the same and
unchanged for the period beginning __________________________ to the present, and were true, correct and complete for those years. (Please attach a separate signed statement if any information has changed.)
Print
name
If this is the
Sign
Here of Signer.
___________________________________________________
of beneficial owner (or individual authorized to sign for beneficial owner)
same person as Signature
stated
in Part I, Text
box section 1. You must use the same
name including middle names.
MKTG1008 (04/16)
2 of 3
_______________
Date (MM-DD-YYYY)
Form
W-8BEN
Certificate of Foreign Status of Beneficial Owner for United
States Tax Withholding and Reporting (Individuals)
(Rev. February 2014)
▶
Department of the Treasury
Internal Revenue Service
OMB No. 1545-1621
▶ For use by individuals. Entities must use Form W-8BEN-E.
Information about Form W-8BEN and its separate instructions is at www.irs.gov/formw8ben.
▶ Give this form to the withholding agent or payer. Do not send to the IRS.
Do NOT use this form if:
• You are NOT an individual
Instead, use Form:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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. W-8BEN-E
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.
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.
.
• You are a beneficial owner claiming that income is effectively connected with the conduct of trade or business within the U.S.
(other than personal services) . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.
.
.
. W-8ECI
• You are a U.S. citizen or other U.S. person, including a resident alien individual
• You are a beneficial owner who is receiving compensation for personal services performed in the United States .
.
.
.
.
.
.
• A person acting as an intermediary
.
.
.
.
.
.
Part I
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
. W-9
8233 or W-4
.
. W-8IMY
Identification of Beneficial Owner (see instructions)
1
Name of individual who is the beneficial owner
2
3
Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address.
Country of citizenship
City or town, state or province. Include postal code where appropriate.
Country
AUSTRALIA
4
Mailing address (if different from above)
City or town, state or province. Include postal code where appropriate.
Country
AUSTRALIA
5
U.S. taxpayer identification number (SSN or ITIN), if required (see instructions)
7
Reference number(s) (see instructions)
8
6
Foreign tax identifying number (see instructions)
Date of birth (MM-DD-YYYY) (see instructions)
0AC
Part II
9
10
Claim of Tax Treaty Benefits (for chapter 3 purposes only) (see instructions)
I certify that the beneficial owner is a resident of
within the meaning of the income tax treaty
AUSTRALIA
between the United States and that country.
Special rates and conditions (if applicable—see instructions): The beneficial owner is claiming the provisions of Article
of the treaty identified on line 9 above to claim a
% rate of withholding on (specify type of income):
.
Explain the reasons the beneficial owner meets the terms of the treaty article:
Part III
Certification
Under penalties of perjury, I declare that I have examined the information on this form and to the best of my knowledge and belief it is true, correct, and complete. I further
certify under penalties of perjury that:
•
I am the individual that is the beneficial owner (or am authorized to sign for the individual that is the beneficial owner) of all the income to which this form relates or
am using this form to document myself as an individual that is an owner or account holder of a foreign financial institution,
•
The person named on line 1 of this form is not a U.S. person,
•
The income to which this form relates is:
(a) not effectively connected with the conduct of a trade or business in the United States,
(b) effectively connected but is not subject to tax under an applicable income tax treaty, or
(c) the partner’s share of a partnership's effectively connected income,
•
The person named on line 1 of this form is a resident of the treaty country listed on line 9 of the form (if any) within the meaning of the income tax treaty between
the United States and that country, and
•
For broker transactions or barter exchanges, the beneficial owner is an exempt foreign person as defined in the instructions.
Furthermore, I authorize this form to be provided to any withholding agent that has control, receipt, or custody of the income of which I am the beneficial owner or
any withholding agent that can disburse or make payments of the income of which I am the beneficial owner. I agree that I will submit a new form within 30 days
if any certification made on this form becomes incorrect.
▲
Sign Here
Signature of beneficial owner (or individual authorized to sign for beneficial owner)
Print name of signer
For Paperwork Reduction Act Notice, see separate instructions.
Date (MM-DD-YYYY)
Capacity in which acting (if form is not signed by beneficial owner)
Cat. No. 25047Z
Form
W-8BEN
(Rev. 2-2014)