SMSF Association Submission
The SMSF Association welcomes the opportunity to provide this submission in response to the
Registrar’s Draft Corporations (Eligible Officer Exclusion – non-individuals and resigned directors) Determination 2022.
The director identification number regime has been a significant project of the Australian Business
Registry Service (ABRS). Some of the issues that have emerged during the transitional phase
were not foreseeable. They were identified as issues started to arise in their practical application.
We thank the Registrar and the Australian Taxation Office for their ongoing engagement during this
process and willingness to seek resolutions. This includes the extension to 14 December 2022 for those required to apply by 30 November 2022, and the relief proposed in this draft legislative instrument.
The SMSF Association supports the draft determination and welcomes its commencement date of 1