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Provision of Tax File Number (TFN) for family assistance and Paid Parental Leave scheme payments 007-07010020



Policy

Family Assistance Guide, 4.1.1.10, TFN requirements for FTB

Family Assistance Guide, 4.1.1.20, Exemption from TFN requirements for FTB

Family Assistance Guide, 4.1.1.70, TFN requirements for SBP

Family Assistance Guide, 4.2.4.30, Claim action 3 - TFN not provided

Family Assistance Guide, 4.2.4.100, Claim action 10 - ATO has not actioned TFN request

Family Assistance Guide, 4.2.4.110, Claim action 11 - ATO advises Centrelink no TFN

Paid Parental Leave Scheme

Paid Parental Leave Guide, 4.1.1, Effective claims for PLP

Legislation

Links to the Federal Register of Legislation site go to a 'Series' page. Select the 'Latest' version.

Family Tax Benefit (FTB) claims

A New Tax System (Family Assistance) (Administration) Act 1999

  • section 8, Tax file number requirement to be satisfied for claims for family tax benefit by instalment or for a past period to be effective
  • section 8A, Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective
  • section 15, Restriction on determining claim where tax file number not provided etc
  • section 26, Secretary's power to request tax file numbers
  • section 27, Variation of instalment and past period determinations where failure to provide tax file number

Stillborn Baby Payment (SBP) claims

A New Tax System (Family Assistance) (Administration) Act 1999

  • section 38A, Tax file number requirement to be satisfied for claims for stillborn baby payment in normal circumstances to be effective
  • section 38B, Tax file number requirement to be satisfied for claims for stillborn baby payment because of the death of another individual to be effective
  • section 41A, Restriction in determining claim where TFN not provided etc

Parental Leave Pay (PPL) claims

Paid Parental Leave Act 2010

  • section 55, When a claim is effective
  • section 59, Tax file number statement
  • section 123, Secretary may require Commissioner of Taxation to provide tax file numbers
  • section 124, Purposes for which tax file numbers may be used

Claims for Child Care Subsidy (CCS)

A New Tax System (Family Assistance) (Administration) Act 1999

  • section 67BE, When effective claim by individual
  • section 67 BF, Claims that are taken not to have been made section 67 CD, Determination of individual’s entitlement to be paid CCS or ACCS

Claims for Child Care Benefit (CCB) for approved care

A New Tax System (Family Assistance) (Administration) Act 1999

  • section 49C, Form etc. of effective claim by individual
  • section 49E, TFN requirement to be satisfied for past period CCB claim by an individual for approved care to be effective
  • section 57B, Secretary's powers to request in claim form tax file number etc. of TFN claim persons
  • section 57C, Secretary's power to request tax file numbers etc. of certain TFN claim persons
  • section 57D, Secretary's power to request tax file numbers of TFN determination persons
  • section 50D, Restriction on when determinations under section 50F or 50G can be made