Exemption from providing Tax File Numbers when claiming Child Care Subsidy (CCS) 007-17103105

Customers are required to provide a TFN for themselves, former partner or deceased customer (as applicable) when claiming CCS.

• Claims via online account: cannot be submitted without providing a TFN for all relevant parties. In these cases, the customer may contact to advise they are unable to obtain the third party’s TFN. Service Officers can finalise the claim via the Assisted Customer Claim (ACC)
• Claims via ACC: can be submitted without TFN details being recorded. This will allow the customer time to obtain the third party’s TFN, or have a request for an exemption assessed

Is the customer requesting an exemption from providing TFN details?

• Yes, go to Step 2
• No, advise the customer they must submit third party TFN details before they can submit their online claim, or offer to finalise the claim (via an ACC) explaining they will have 28 days to provide TFN details or the claim will be not effective and be deemed not to have been made. Procedure ends here

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:

• for their current partner, go to Step 3
• when making a claim in substitution for someone who has died, go to Step 4
• for themselves. Advise the customer there are no exemptions from providing their own TFN. If completing their claim:
• online, explain their CCS claim cannot be submitted until they provide their TFN
• verbally via an Assisted Customer Claim, the ACC can be submitted and the customer will have 28 days to provide their TFN. If not provided within 28 days their claim will be not effective and they will have to lodge a new claim. For more information see Helping customers obtain a TFN for family assistance
• Procedure ends here

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.

Go to Step 5.

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.

Go to Step 5.

Service Officers are to consider the customer’s situation, including any evidence provided, to determine:

• whether a TFN exemption should be granted, and
• the period the exemption will apply (determined by the reason for the exemption and can be no more than the end of the current financial year)

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?

• Yes, go to Step 6
• No, go to Step 7

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:

• Start Date: insert the date the exemption is to commence (e.g. start date of claim if granted when processing a new claim)
• End Date: apply an end date relevant to the customer’s exemption reason
• Review Date: Enter a date 2 weeks prior to the expiry date
• Type field: select 'Tax File Number' from the dropdown list
• Individual CRN: select the partner’s CRN from the dropdown list
• Decision: select the relevant reason for granting the exemption from the dropdown list
• Reason: select the appropriate reason for granting the exemption from the dropdown list
• Select Save
• If required, update Receipt Date, Channel and Service Reason (CCP) fields, and select Save

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:

• their CCS will be cancelled, and
• they may incur an overpayment for any CCS paid during the exemption period

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.

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)

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.

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?

• Yes:
• See Provision of Tax File Number (TFN) for family assistance and Paid Parental Leave scheme payments for further details on recording the TFN
• Record details in Notes to confirm no further action is required and the exemption will expire. Do not record TFNs in Notes on a customer's record. Finalise the Work Item. Procedure ends here
• No, go to Step 3

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?

• Yes, go to Step 4
• No, request the customer provide the Tax File Number using a Q888 via Customer First using the approved text for CCS ACCS RFI. Procedure ends here

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?

• Yes, record the exemption outcome. Go to Step 5
• No:
• Tell the customer the date their exemption will expire
• Explain failure to provide their partner’s TFN will result in their CCS cancelling as their original claim will be made not effective, meaning the claim will be taken as never being received. This may result in the customer incurring an overpayment for any CCS/ACCS paid during the period of the exemption
• Record details of the review and outcome in a Note
• Procedure ends here

In Process Direct, go to the Exceptional Circumstance (EXC) screen. Update all fields, including:

• Start Date: insert the date the exemption is to commence (e.g. start date of claim if granted when processing a new claim)
• End Date: apply an end date relevant to the customer’s exemption reason
• Review Date: enter a date 2 weeks prior to the expiry date
• Type field: select 'Tax File Number' from the dropdown list
• Individual CRN: select the partner’s CRN from the dropdown list
• Decision: select the relevant reason for granting the exemption from the dropdown list
• Reason: select the appropriate reason for granting the exemption from the dropdown list
• Select Save
• If required, update Receipt Date (today’s date), Channel and Service Reason (CCP) fields, select Save
• Select Assess, continue to the Assessment Results (AR) screen
• If result is correct, select Finalise

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.