Form W-8IMY and Form W-8BEN
The information on this page may be relevant to the following types of Securityholders:
- Grantor trusts - some self-managed superannuation funds
- Grantor trusts - some discretionary trusts or family trusts
- Nominees
Intermediaries* such as nominees and certain discretionary trusts, family trusts and ATO-regulated self-managed superannuation funds may be treated like grantor trusts from a US perspective.
If a Registered Securityholder determines that this applies to their trust/fund, the trustee/fund should complete Form W-8IMY with the appropriate form for each beneficiary of the trust/fund (for example a Form W-8BEN) and a withholding statement showing how the income is to be allocated among the beneficiaries of the trust/fund.
If a Registered Securityholder has determined that they are required to complete Form W-8IMY and Form W-8BEN, they are required to complete paper copies of the forms.
Registered Securityholders should refer to the general guidance below for further information that may assist in determining whether this applies to them.
If a Registered Securityholder has not yet received a paper copy of the relevant form(s), they should contact the BBI Securityholder Infoline on the number below to request a copy of the paper form(s).
General Guidance
Click here to download a booklet which reflects BBI's interpretation of the IRS instructions. This guidance has been prepared by BBI in relation to generic Securityholder circumstances. BBI is not in a position to provide tax advice in relation to the US withholding tax form that should be completed. BBI recommends that Securityholders seek their own independent US tax advice to determine their entity type and the most appropriate form(s) to complete.
Guide for completing IRS Forms W-8IMY and W-8BEN (PDF)
BBI Securityholder Infoline
Securityholders can contact the BBI Securityholder Infoline on:
- 1800 770 407 (within Australia)
- +61 2 9910 3099 (outside Australia)
between 8.30am and 5.30pm, Monday to Friday (Sydney time).
* An intermediary is any person that acts as a custodian, broker, nominee, or otherwise as an agent for another person, regardless of whether that other person is the beneficial owner of the amount paid, a flow-through entity, or another intermediary.