Exemption from providing Tax File Numbers when claiming Child Care Subsidy (CCS) 007-17103105
This page contains information about how to determine a Tax File Number (TFN) exemption and undertake a review on expiry.
On this page:
Tax File Number exemptions
Table 1
Step |
Action |
1 |
Requirement to provide a TFN + Read more ... Customers are required to provide a TFN for themselves, former partner or deceased customer (as applicable) when claiming CCS.
Is the customer requesting an exemption from providing TFN details?
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2 |
Customer requests a TFN exemption + Read more ... Customers who have a genuine reason for not being able to provide TFN details may request an exemption from providing a TFN when claiming CCS:
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3 |
TFN exemptions for current partner + Read more ... Customers details may be eligible for an exemption from providing their current partner’s TFN where they are temporarily unable to contact their partner (e.g. away for work or holiday in a remote location without access to electronic communication). Service Officers should request evidence to support the exemption request where there are concerns about the validity of the request. Period of Exemption Where the partner is temporarily uncontactable, the period of the exemption should be the period of time the partner cannot be contacted. For customers who became partnered after claiming CCS, and the claim has not yet been assessed, the period of the exemption is limited to a maximum of 56 days. Note: where a CCS current customer becomes partnered, they will have 28 days to provide their new partner’s TFN as per current business process. If this is not provided their CCS/Additional Child Care Subsidy (ACCS) will cancel. |
4 |
TFN exemptions for claims made in substitution of a deceased + Read more ... A customer may make a CCS claim in substitution for a person who has died. Where the customer is unable to provide the TFN of the deceased person, an exemption may be granted if the Service Officers determines that the substitute claimant is not able to obtain the deceased person’s TFN. |
5 |
Determining outcome of exemption request + Read more ... Service Officers are to consider the customer’s situation, including any evidence provided, to determine:
If a Service Officer is unsure whether an exemption should be granted, full details should be referred to the relevant Level 2 Help Desk requesting assistance with the determination. The Resources page has a link to the Level 2 Policy Help Desk webform. Is a TFN exemption to be granted?
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6 |
Record TFN exemption + Read more ... In Process Direct, if the customer has lodged a claim, go to the Exceptional Circumstances (EXC) screen from within the claim. Otherwise, go to the EXC screen directly. Select Add and update all fields, including:
Record the reason for the decision in Notes. Record any additional information confirming the reason for your decision, including the period of exemption, in Notes. Note: all Exceptional Circumstance updates are submitted for Quality Management Application (QMA, therefore all relevant information must be included in the Notes to enable a QMA assessment to be made. Tell the customer their exemption has been granted, and they will be eligible to receive CCS if all other criteria is met. For customers who have been given additional time to contact their partner, ask them to provide the TFN details before the exemption expires. If they do not provide TFN details by that date:
Where an exemption is granted due to other circumstances, tell the customer the exemption will be reviewed 2 weeks prior to the expiry. If appropriate, the customer can seek a further exemption at that time. |
7 |
Exemption not granted + Read more ... Explain to the customer why the exemption was not granted, which will also mean they will not be eligible for CCS. Clearly record in Notes the reason the exemption was not granted, including the date of request and the date it was rejected. If the customer disagrees with the decision, they can apply for a formal review of decision, except where the rejection was part of a new claim and the claim was Not Effective. See Request for an explanation, quality check or review (CLK) |
Review of TFN exemptions
Table 2
Step |
Action |
1 |
Work allocation + Read more ... When a TFN exemption is granted, a review date is entered 2 weeks prior to the expiry of the exemption. This work item will be allocated to appropriately trained staff to action. |
2 |
Tax File Number provided + Read more ... Review the customer’s record to determine whether the customer has lodged the partner’s TFN since the exemption as granted. Has the customer provided the TFN for which the exemption was granted?
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3 |
Attempt to contact customer + Read more ... Service Officers should make 2 genuine attempts to contact the customer to discuss the upcoming expiry of their TFN exemption. Be aware of privacy concerns when calling customers, returning calls or leaving messages on answering machines. Was contact with the customer successful?
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4 |
Consider if new TFN exemption is appropriate + Read more ... A new TFN exemption is unlikely where the customer has been unable to contact their partner (e.g. away for work or holiday in a remote location without access to electronic communication). If the customer is seeking a further exemption for this reason, requesting evidence may be appropriate if there are concerns attempts are not being made to obtain the partner’s TFN. If a Service Officer is unsure whether an exemption should be granted, full details should be referred to the relevant Level 2 Help Desk asking for help with the determination. The Resources page has a link to the Level 2 Policy Help Desk webform. Is a new TFN exemption to be granted?
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5 |
Record new TFN exemption + Read more ... In Process Direct, go to the Exceptional Circumstance (EXC) screen. Update all fields, including:
Record the reason for the decision in Notes. All Exceptional Circumstance updates will be submitted for QMA, therefore all relevant information must be included in the Notes to enable a QMA assessment to be made. |