How to Notarise a Tax Return in Australia

Overseas bodies ask for Australian tax documents to prove one of three things: that you earn what you say you earn, that you are a tax resident of Australia, or what your financial position is in a legal proceeding. A consulate assessing a visitor visa, a foreign bank considering a mortgage, a foreign court dividing assets and a foreign tax office considering treaty relief all ask for "your tax return", and they rarely mean the same document.

Two problems make this harder than notarising a birth certificate. Most Australian tax documents exist only electronically. And the document the overseas body really needs is often not the return at all.

Which document does the receiving body actually want?

• Your lodged tax return. What you or your tax agent submitted to the ATO. It is your claim, not the ATO's assessment of it.
• Your notice of assessment. Issued by the ATO after it processes the return, showing taxable income and tax assessed. For proof of income this is usually the stronger document, because it comes from the ATO rather than from you.
• Your income statement from an employer, now generally available through myGov rather than issued on paper.
• Evidence of Australian tax residency. A foreign tax authority applying a tax treaty usually wants confirmation from the ATO itself that you are a resident. The ATO issues a document for that purpose on request. Your return is not a substitute for it.

If the request just says "tax return", ask whether a notice of assessment will do, and for a residency question, whether the ATO's own confirmation is what they want.

You may not need a notary at all

Many visa applications to other countries accept plain copies or printouts of tax documents as financial evidence, with no certification. Check the destination's visa checklist before paying for anything. A notary is needed when the receiving body asks for certified or notarised copies, which is more common with courts, lenders and tax authorities than with visitor visas.

The original-document problem

A notary certifies that a copy matches an original they have sighted. Your notice of assessment probably reached you as a PDF in your myGov inbox. Your return was lodged electronically. A printout of either is not an original in the ordinary sense.

Notaries deal with this differently. Some will certify a printout with wording that says exactly what it is, for example that it is a print of an electronic document shown to them. Others will decline. What matters is what the receiving body accepts, so ask it, and ask the notary how they handle electronic tax documents before booking.

Two alternatives often work better:

• A document from the ATO. Ask the ATO what it can provide directly, for example copies of past notices or confirmation of residency. A document issued by the ATO is stronger evidence than your own printout.
• A letter from your registered tax agent. Your accountant can write a signed letter confirming your lodged income for the relevant years. The agent can sign it in front of a notary, and the notary then certifies the agent's signature. The notary verifies who signed, not the figures.

What happens at the appointment

Bring the documents, every page, and photo identification, ideally a passport. If you are making a declaration about your income or tax status, bring it unsigned and sign in front of the notary.

The notary checks your identity, sights what you bring, prepares a notarial certificate, binds it to the copy and records the act in their register. The notary does not check your tax affairs, confirm the figures, or certify that the return was lodged or accepted.

Blank out nothing without asking the receiving body first. A redacted tax file number may be expected; a redacted figure may make the document useless.

Getting a certified copy

For use in Australia, a certified copy by an authorised witness such as a Justice of the Peace is normally enough, subject to the same original-document question. For use overseas, a JP's certification is not recognised and cannot be apostilled; a notary is needed. Order everything for the same appointment: most receiving bodies want two or three years, and extra copies at one sitting cost much less than a second visit.

Getting it apostilled or legalised

The notarial certificate is an Australian act, and a foreign body usually needs the notary's signature and seal authenticated by DFAT:

• If the destination is a member of the Hague Apostille Convention, DFAT issues an apostille. Check membership against the HCCH status table on the day.
• If it is not, DFAT authenticates the document and the destination's embassy or consulate in Australia legalises it.

Only DFAT issues apostilles. DFAT's published list of documents it can legalise includes Australian government commercial documents, naming ATO documents as an example, so an original ATO-issued document may be able to go to DFAT without a notary. Your own return is different: it is a document you prepared, not one the ATO issued, so it usually needs a notary first. DFAT accepts only a limited range of electronic documents and will not accept scans, so confirm with DFAT for your document before lodging.

What it costs

Notarial fees are not fixed by statute and vary between practitioners and states. As a market estimate only, expect roughly $80–$150 for the first document and roughly $20–$50 for each additional copy at the same appointment. Three years of notices and returns can mean six documents, so the bundle size drives the total. A tax agent may charge for a confirmation letter, and DFAT and embassy fees are set by them.

Frequently asked questions

Does a notarised tax return prove my income? It proves the copy matches what you showed the notary. The receiving body decides how much weight to give it, which is why a notice of assessment or an agent's letter is often preferred.

Can I notarise a tax return I have not lodged yet? A notary can certify a copy of any document, but an unlodged return shows only what you intend to claim. Tell the receiving body plainly what it is.

The foreign authority needs it translated. Expect a certified translation of each document. Ask whether translation comes before or after the apostille.

Can the notary advise me on overseas tax? No. See a registered tax agent, ideally one familiar with the other country.