HOW TO COMPLETE YOUR W-8BEN FORM - CommSec

W-8BEN Form for Individuals ? Instructions and Sample

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Relevant information for completing the 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 Internal Revenue Service (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. Once we have received your W-8BEN we will review within 5 business days and send to Pershing for processing. The W-8BEN form will be valid for a period starting on the date the form is signed and ending on the last date of the third succeeding calendar year, unless a change of circumstances makes any information on the form incorrect.

Please note that you have an obligation under US tax laws to provide information necessary for US 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. The information we have provided is general in nature and is not advice. CommSec is unable to provide you advice in relation to your obligations or the US tax consequences of your investment. For further advice, please contact the IRS or your US tax adviser. To view the IRS instructions on completing these forms go to . Australian tax residents should also review IRS Notice 2018-20.

Checklist ? Read before proceeding

Please ensure you:

1 Complete & sign the W-8BEN form. Follow instructions on Page 2. Please note: the form can be completed electronically but must be signed by hand. Digital signatures are not accepted.

2 Return your form when completed to:

Scan and email: commsecinternationalmaintenance@.au

Post: Locked Bag 22 Australia Square NSW 1215

How to Complete Your W-8BEN Form ? Read before proceeding

? No alterations or liquid paper (correction fluid) on the W-8BEN form. ? Crossing out and scribbling are NOT accepted and will lead to rejection of the form. ? Scanned electronic submissions will be accepted. ? Photograph submissions will NOT be accepted. ? For Non-Australian citizens, please include a certified copy of your passport identification. ? PART I Question 6(a), if you have an ABN relevant to your CommSec account activities you should consider disclosing your ABN. ? PART I Question 6(b), if you do not have a relevant ABN, you should refer to the IRS notice 2018-20 and if appropriate tick the box

"NOT LEGALLY REQUIRED". Do NOT provide your Australian Tax File Number (TFN).

? PART II Question 9, if the country of tax residency is left blank, tax treaty benefits may not be applied.

MKTG1008 (04/22)

Sample W-8BEN ? TYPICAL INDIVIDUAL

Form W-8BEN

(Rev. October 2021)

Department of the Treasury Internal Revenue Service

Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals)

For use by individuals. Entities must use Form W-8BEN-E. Go to FormW8BEN for instructions and the latest information.

Give this form to the withholding agent or payer. Do not send to the IRS.

OMB No. 1545-1621

Do NOT use this form if:

Instead, use Form:

? You are NOT an individual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8BEN-E

? You are a U.S. citizen or other U.S. person, including a resident alien individual . . . . . . . . . . . . . . . . . . . W-9

? You are a beneficial owner claiming that income is effectively connected with the conduct of trade or business within the United States (other than personal services) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . W-8ECI

? You are a beneficial owner who is receiving compensation for personal services performed in the United States . . . . . . . 8233 or W-4

Ins?eYrotunaaremaepeinrsoPnAacRtiTng1asQaun einstetrimonedi1aryas.it i.s l.ist.ed. . . . . . . . . .If y. ou. a.re.a U. .S. . o. r d. u.al U. .S. . C. it.ize.n,. W-8IMY onNyooteu:rIfCyooumarme rSeesicdeInnt tineranFaAtTioCnAaplarTtnraerdjuinrisgdiactciocno(uthnattis, a Model 1 IGA jurisdictioDn wOithNrOecTiprcoocimty)p, cleertteainthtaixsafcocromunt information may be

provided to your jurisdiction of residence.

Part I Identification of Beneficial Owner (see instructions)

1 Name of individual who is the beneficial owner JANE CITIZEN

2 Country of citizenship

3 Permanent residence address (street, apt. or suite no., or rural route). Do not use a P.O. box or in-care-of address. 1 SAMPLE STREET

City or town, state or province. Include postal code where appropriate.

Country

BONDI NSW 2026

Applies to Section 3 only AUSTRALIA

4 Mailing address (if different from above)

PO BOX 11

Refer to instructions on Page 1 for how

City or town, state ortporocvioncme.pInlecltuedespeocsttaiol cnosde6w(hae)reaanpdpro6pr(ibat)e.

BONDI NSW 2026

Country AUSTRALIA

5 U.S. taxpayer identification number (SSN or ITIN), if required (see instructions)

6a Foreign tax identifying number (see instructions)

6b Check if FTIN not legally required . . . . . . . . . . .

7 Reference number(s) (see instructions)

8 Date of birth (MM-DD-YYYY) (see instructions)

Part II Claim of Tax Treaty Benefits (for chapter 3 purposes only) (see instructions)

9 I certify that the beneficial owner is a resident of AUSTRALIA

Insewritthdinatthee moefabniinrgthofintheUin.Sco.mfeortamx at,

treaty between the United States and that country.

i.e. MM/DD/YYYY

10 Special rates and conditions (if applicable--see instructions): The beneficial owner is claiming the provisions of Article and paragraph

Complete with Pershing

of thePtrreoatvyidideenytifoieudroncolinuen9taryboovef ttoacxlarimesaidency%. rate of withholding on (specify type of income):

account number. For new

If PART II Question 9 is left blank, tax

.

applicatiEoxnpslainletaheveadbdiltaionnakl conditions in thetrAeratictyle banednpeafraitgsramphathyenboentebficeiaal opwpnleiremdeets to be eligible for the rate of withholding:

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 or proceeds to which this form relates or am using this form to document myself for chapter 4 purposes;

? The person named on line 1 of this form is not a U.S. person;

? This form relates to:

(a) income not effectively connected with the conduct of a trade or business in the United States;

(b) income effectively connected with the conduct of a trade or business in the United States but is not subject to tax under an applicable income tax treaty;

(c) the partner's share of a partnership's effectively connected taxable income; or

Tick(dt)hthiesptaortncero'snamfiormunt ryeoaliuzedhfarovmethe transfer of a partnersShiipginntehreestrseubwjecitthto wwitehhtolidninkg usnidgenr saetcutiorne1.446(f);

Insert date in U.S. format,

cap? aThceipteyrsotnonasmiegd onn liinfe y1 oof uthisaforrem isnaoretsidtehnet of the treaty countryDlisitgediotnallines9igofnthae ftourmre(ifsanya) wreithinNthOe mTeaanincgcofethpe tinecodme tax treaty h.eMUniMted/SDtatDes/aYndYthYatYcountry; and

ben? eFofircbiraokleor twrannsaecrtiolniss toer bdaritner ePxAchRanTgesI, 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

I certify that I have the capacity to sign for the person identified on line 1 of this form.

F

Signature of beneficial owner (or individual authorized to sign for beneficial owner)

Date (MM-DD-YYYY)

Print name of signer

Print your name here

For Paperwork ReducEtinotneArcdt Naoteticaet, sseteasretpoafracteuirnrsetnrutcctioanles.ndar year if infCoatr.mNoa. 2ti5o04n7Zwas

Form W-8BEN (Rev. 10-2021)

unchanged in that period. Insert date in U.S. format, i.e. MM/DD/YYYY

AFFIDAVIT OF UNCHANGED STATUS: under penalties of perjury I declare that I have examined and signed the above Form W-8BEN-E and that the information and

certifications contained therein remained the same and unchanged for the period beginning

Sicgonmphleetereforwthiothse wyeaerts. i(nPlkeasseigatntaacthuarsee.parate signed statement if any information has changed.)

Digital signatures are NOT accepted

X

to the present, anIdnwseerrettrduea, tceorrienct and U.S. format, i.e. MM/DD/YYYY

Print Name

Signature of individual authorized to sign for beneficial owner

Date

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MKTG1008 (04/22)

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