Since 2016, Federal govertment has been committed to combat a wide-range of illegal Phoenixing activities, the Australian Government announced targeted Black Economy measures in the Federal Budget 2018. One of the
measures – aimed at reducing the costs to the economy due to illegal Phoenix activity and capturing repeat director failures – is the introduction of a Director Identification Number (DIN).
自2016 年开始，联邦政府一直致力于打击企业的非法活动（Illegal Phoenixing Activities）.澳大利亚政府在2018 年联邦预算中宣布了有针对性的打击黑色经济措施和记录重复性违规的董事 – 引入董事识别号码 (DIN)。
On June 12, 2020, Parliament passed a new bill: Treasury Laws Amendment (Registries Modernisation andOther Measures) Bill 2019. The bill will enable a new registration system and require company directors to
register with the Director Identification Number (DIN).
2020 年6 月12 日，议会通过一项新的法案：Treasury Laws Amendment (Registries Modernisation and Other Measures) Bill 2019。该法案将会启用新的注册系统并要求公司董事（Director）注册Director Identification Number (DIN)。
As a core policy to combat Illegal Phoenixing Activities, the bill requires all directors of all companies to be registered. DIN will collect the personal information of directors, and it will be traceable, allowing inquiries about
the relationship between directors and different companies. According to the requirements of the bill, directors must be registered within a certain period of time, otherwise they will be liable for civil and criminal liabilities
作为打击Illegal Phoenixing Activities 的核心政策，该法案要求，所有公司所有的董事都需要注册。DIN 将会 采集董事的个人信息，并具有可追溯性，允许查询董事与不同公司之间的关系。根据法案要求，董事在一定的时 间内必须注册，否则将会要承担民事以及刑事责任。
Who needs to apply?
谁需要申请
A director or an alternate director must apply for a DIN if they are an eligible officer of:
以下机构或者公司的董事或者替任董事必须注册DIN：
– a company, a registered Australian body or a registered foreign company under the Corporations Act 2001 (Cth); and/or
根据2001 年公司法注册的公司、注册的澳大利亚机构或注册的外国公司；和/或
– an Aboriginal and Torres Strait Islander corporation registered under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth) (CATSI Act).
根据2006 年CATSI 法注册的澳大利亚公司、机构或者海外公司
When to apply?
什么时候开始注册？
As of 1 November 2021, DIN will be live.
2021 年11 月1 日起，DIN 系统就将启动。
- All the current director need to be registered within certain period
现有的Director 需要在相关期限内进行注册； - New director need to be registered within 28 days of appointment.
新Director 需要在被指派（appointment）的28 天内注册。 - Details as below 详情请见下表
| Date director must apply 申请DIN 最后日期 | Date of appointment to a company 被公司指派为director 的日期 |
| On or before 31 October 2021 2021 年10 月31 日或之前 | By 30 November 2022 2022 年11 月30 日 |
| Between 1 November 2021 and 4 April 2022 2021 年11 月1 日到2022 年4 月4 日 | Within 28 days of appointment 指派日期的28 天内 |
| After 5 April 2022 2022 年4 月5 日之后 | Before appointment 被指派为Director 之前 |
What you need to apply for a DIN
申请DIN 需要什么材料
From November 2021, directors can apply for a DIN by logging into ABRS online by using the myGovID app. In order to apply for a DIN, directors will be required to have the following on hand:
从2021 年11 月起，董事需要到ABRS 通过MygovID 申请 DIN， 申请需要以下材料:
- a standard or strong identity strength myGovID;下载注册 myGovID 的APP
- their tax file number;董事的税号
- their residential address as held by the ATO; and税局持有一致的居住地址和
- information from two documents to verify their identity (for example, bank account details, an ATO notice of assessment, superannuation account details, a dividend statement, a Centrelink payment summary or a PAYG payment summary). 用于验证其身份的两份文件（例如，银行账户详细信息、ATO 评估通知、养老金账户详细信息、股息报表、Centrelink 付款摘要或 PAYG 付款摘要）
if a director cannot obtain a myGovID, they will be able to apply over the phone or in paper form 无法下载mygovID 的董事，需要通过电话和纸质表格申请。
Directors residing outside of Australia
居住在海外的董事
In addition to the information requested on the online form set out above, directors residing outside of Australia will need to provide certified copies of one primary identity document (for example, a foreign or Australian birth certificate or passport) and one secondary identity document (for example, a national photo identification card or foreign government identification) to support their application for a DIN
除了以上的文件，居住在海外的董事还需要提供一个主ID 文件（海外或澳大利亚护照和出生证明）一个副ID 文件（身份证，海外政府ID）来申请DIN.
What impact does DIN have on business?
DIN 对于business 有什么影响?
If directors fail to meet their obligations, the
ASIC will impose the following penalties:
如果董事未能履行其义务，ASIC 将实施以下处
罚：
- they may be issued with an infringement notice; and 董事将可能收到违规通知
- there may be civil or criminal penalties imposed (for example, directors who fail to apply for a DIN will be committing an offence of strict liability which, under the Corporations Act, currently carries a maximum civil penalty of the greater of A$1,050,000 (5,000 penalty units) or three times the benefit derived or detriment avoided because of the contravention and a maximum criminal penalty of A$12,600 (60 penalty units)). 董事还将收到民事或刑事罚款（例如，未能申请 DIN 的董事将构成严格责任犯罪，根据公司法，目前最高民事处罚为105 万澳币或处罚因违规而获得或避免的利益的三倍，最高刑事处罚为 12,600 澳元
If a director fails to register as required within the specified time, ASIC will cancel the director’s registration information with ASIC in accordance with the regulations. Please note that after the registration information is cancelled by ASIC, all actions performed by the director on behalf of the company will be regarded as illegal activities. For example, all documents signed by the director will not have any legal effect.
在规定的时间内，如果董事未能按照要求注册，ASIC 将会按照规定，注销该董事在ASIC 的注册信息，请注意，被ASIC 注销注册信息后，董事代表公司进行的所有行为都将被视为违法活动，比如该董事所签署的所有文件将不具有任何法律效力。
If a director is found to have registered multiple DINs at the same time, he will be held criminally liable and liablefor up to 12 months in prison. At the same time, the person responsible for the association (the person who
helped the director to register multiple DINs) will have to bear civil liability and need to pay a fine. 如果一位董事被发现同时注册多个DIN，将会被追究刑事责任并承担最高12 个月的监禁，同时，关联责任人（指帮助该董事注册多个DIN 的行为人）将要承担民事责任并需要缴纳罚款。
Disclaimer
Wisdom Freedom Accountants are intended to provide commentary and general information. They should not be relied upon as legal advice. Formal legal advice should be sought in particular transactions or on matters of interest arising from this communication. Persons listed may not be admitted in all States and Territories.
