Raising debts resulting from a failure to provide Tax File Numbers (TFNs) 107-04020080

This document outlines information on when and how debts can be raised when a customer has not provided a Tax File Number (TFN).

Step	Action
1	Payment cancelled Customer's payment has been cancelled as TFN not provided within 28 days. Has the customer provided the TFN within 13 weeks of the decision to cancel? Yes, go to Step 2 No, go to Step 3
2	Payment reinstated When the payment is restored, the payments received by the customer before providing TFN are no longer a debt. Procedure ends here.
3	Payment not reinstated There is no entitlement to payments received after the 28 day TFN grace period. For debts identified on day 28, the TFN grace period should be finalised no debt (FND). See Finalised 'no debt' (FND) or 'zeroing' debts that are not legally recoverable. Any amount paid after day 28 is a debt.
4	Check if debt is to be raised using the Debt Action script Is the debt to be raised using the Debt Action script? Yes, use No suitable choice option and the debt reason Not entitled to payment (NEP). See Sending Account Payable letters for guidance with wording. Procedure ends here No, go to Step 5
5	Manually raise the debt For details on creating debts, see Create a new debt record manually on the Debt Management and Information System (DMIS).
6	Record all details on a DOC See Creating, reviewing and deleting documents (including Fast Notes and DOA DOCs) and Online Document Recording (ODR) for further details.

Operational Information