On Tuesday 5.10.2021, the Government registered legislative instrument Corporations (Director Identification Numbers—Transitional Application Period) Instrument 2021.

The instrument extends the time available for persons who are eligible officers immediately before the commencement of the director identification number obligations to apply for a director identification number (“DIN”). The persons are required to apply for a DIN before the end of the applicable transitional application period.

There are 2 end dates.

  • The first end date is 30 November 2022 – it applies to those operating under the Corporations Act 2001.
  • The second end date is 12 months later, ie 30 November 2023 – applies to directors operating under theCorporations (Aboriginal and Torres Strait Islander) Act 2006 (the “CATSI Act”). [LTN 191, 5/10/21]

[Tax Month – October 2021] 5.10.21 [Previous Tax Month]