Who counts as a beneficial owner?
A matrix that maps every AU customer type to who you must identify as a beneficial owner. Sole trader, partnership, proprietary company, public company, trust, self-managed super fund, association, registered charity and government body all covered.
Includes the 25% threshold rule, the “control by other means” pathway and the trustee, settlor, appointor and beneficiary capture for trusts.
We send the matrix link once. No newsletter signup unless you ask for it. ABN 49 452 393 782.
What’s inside
- The 25% threshold, explained
- Control-by-other-means pathway
- Senior managing official fallback
- Sole trader, partnership, Pty Ltd, public company
- Discretionary, unit, hybrid and testamentary trusts
- Self-managed super funds and APRA-regulated funds
- Associations, registered charities and government
- Worked example: nested trust + Pty Ltd buyer
All AU customer types
Covers the structures a small AU firm actually encounters, not theoretical edge cases used overseas.
Print as a desk reference
Sized for a single sheet per customer type. Keep on the desk next to the KYC checklist for fast lookup.
Founder accountable
Built by Ben Horne. If a customer type is missing or wrong, reply to the delivery email and Ben usually responds within a few business days.
Want Caltury to capture beneficial owners automatically?
A$99 a month plus GST. Free until 1 July 2026, no credit card to start.