Tax File Number (TFN) for ABSTUDY 106-07060030

Check the Tax File Number Authorisation Summary (TFS) screen in Customer First, or the TFN table in Process Direct for the customer and their partner.

Has the TFN previously been provided?

• Yes, the customer does not need to provide the TFN again. Procedure ends here
• No, review any current TFN exemption to determine if still valid , go to Step 2

The following customers do not need to provide a TFN when making a claim:

• students under 16 years of age
• customers who have lodged a claim for a TFN through Centrelink but have not yet received advice from the Australian Taxation Office (ATO)
• students, parents or partners who are exempt from providing their TFN under the Income Tax Assessment Act 1936 as they receive a Department of Social Services (DSS) or Department of Veterans' Affairs (DVA) income support pension or benefit

Consider other exemptions depending on the customer’s circumstances. Note: always document the reason for any decision to apply an exemption.

See the Resources page for other exemptions, codes and review periods.

Is the customer, their partner or parent/guardian exempt from providing their TFN?

• Yes, go to Step 3
• No, the customer must provide their TFN, or a TFN application. If the customer:
• is lodging a new ABSTUDY claim, go to Step 4
• is ABSTUDY current and a TFN is not recorded, see Step 1 in Table 2
• is providing their TFN, go to Step 5
• or their representative is lodging a TFN application, see Step 1 in Table 3

In Process Direct:

• Go to the TFN table
• Record the exemption code in the Exemption Reason field. See the Resources page for exemption codes
• Select Save
• Document the reason/s for any decision to apply an exemption
• If the customer has a partner and an exemption applies for the partner, record the exemption on their record as above. Use the Relationship menu to swap between records
• If the customer is dependant, code the parent's TFN exemption if an exemption applies, record the exemption of the parent's record as above. Use the Relationship menu to swap between records

In Customer First:

• Go to the Tax File Number (TFN) screen
• Record the exemption reason in the Rsn field. See the Resources page for exemption codes and review periods
• The Auth field defaults to N and is protected
• Record the Source and Receipt date and then Continue. If the customer has a partner, repeat the above steps for their TFN details if an exemption applies to the partner
• Document the reason/s for any decision to apply an exemption
• If the customer is a dependent, their parent's TFN will be recorded during the PIT linking process. Once recorded, view the parent's TFN on the Relationship Summary (NRS) screen

If the customer's ABSTUDY payment is cancelled or suspended for a reason relating to their TFN, see Restoration of ABSTUDY payments.

Procedure ends here.

Online and Assisted Customer Claims

Customers need to complete all required TFN statements in their claim before they can submit the claim.

If they do not have or do not know their TFN, and do not meet one of the TFN exemption reasons, the customer, partner or parent/guardian will be asked to provide:

• a TFN, or
• a completed Application for a TFN form, or
• evidence the Application for a TFN has been lodged with the ATO within 14 days of claim lodgement

If they do not do this, the ABSTUDY claim will be rejected. When the TFN or Application for a TFN has been lodged, the ABSTUDY claim may be re-opened.

Tertiary students and Australian Apprentices who complete an ABSTUDY online claim can upload evidence of their, their partner's or their parents' Application for a TFN through:

• a task on Next steps of their online claim
• Assisted Customer Claim (ACC) when staff start a claim and refer it to the customer for completion

The task on Next steps includes links to:

• Apply for TFN, and
• Tax file number application for Aboriginal and Torres Strait Islander people

All other ABSTUDY claimant types are unable to claim online but can still upload evidence of their TFN application using the Upload documents service.

Paper claims and verbal claims lodged via the ABSTUDY Claiming Tool.

Customers are asked to complete relevant TFN statements in the claim questions.

Accept paper claims if the customer or parent/guardian has completed all required TFN statements.

If the customer does not meet one of the TFN exemption reasons, they must provide their TFN, a TFN application form or evidence of TFN application lodgement with the ATO within 14 days. If they do not do this, the ABSTUDY claim will be rejected. When the TFN or application for a TFN has been lodged, the ABSTUDY claim may be re-opened.

Check the TFN statement in the customer's claim:

• If the customer has provided TFN details, go to Step 5
• If the customer or parent/guardian has made any other response to the TFN statement, or has not completed the TFN statement, contact the customer. See Step 1 of Table 2

In all cases, check the TFN screen and update if required.

Note: do not record TFNs in a DOC. Record the customer’s TFN on the customer’s TFN screen only.

In Process Direct, record the TFN within the customer's claim:

• Go to the TFN table
• Code the customer's TFN in the Tax File Number field and the Authorisation field as 'Y'
• Select Save
• If the customer has a partner, record TFN details on the partner's record as above. Use the Relationship menu to swap between records
• If the customer is dependent, record TFN details on their parent/guardian's record as above. Use the Relationship menu icon to swap between records. More information on linking parent records

In Customer First go to the TFN screen and code the following fields:

• Record the customer's TFN in the TFN field. The Auth field will default to Y for the service reason being assessed
• Record the Source and Receipt date and then Continue
• If the customer has a partner, repeat the above steps for their TFN details
• If the customer is a dependent, their parent's TFN will be recorded during the PIT linking process. Once recorded, view the TFN on the Relationship Summary (NRS) screen

If the customer's ABSTUDY payment is cancelled or suspended for a reason relating to their TFN, see Restoration of ABSTUDY payments.

Procedure ends here.

Contact the customer to discuss options for providing or obtaining a TFN.

If the customer is not available, contact may be made with an appropriate third party, for example:

• under 16 years of age
• a dependent, customer's parent or guardian
• a secondary boarding student’s boarding school or hostel if they have permission to enquire
• over 16 years of age:
• the customer’s parent or guardian if they are a correspondence nominee

If a contact with the customer or appropriate third party has not been successful, send a written request for a TFN, go to Step 4.

• Customers can provide their TFN:
• verbally. Record TFN details. See Step 5 in Table 1
• using the Upload documents service
• If they do not know it, they can contact the Australian Taxation Office (ATO) Indigenous Helpline to obtain their TFN. Customers can use an Access Centre Front of House (FoH) phone

If a customer asks for assistance obtaining their TFN, go to Step 2.

When applying for a TFN, customers can authorise the ATO to give their TFN details to Centrelink.

If the customer chooses to:

• use the ATO online TFN application process, go to Step 3
• complete a paper TFN application:
• they can lodge it with the ATO, or
• they or their representative can lodge it in person at a Centrelink Service Centre
• go to Step 4

Indigenous customers can contact the ATO Indigenous Helpline and will need to pass ATO PORO.

If the customer is with a face to face staff member and needs help to complete the phone call, staff can use the speaker phone to help. Staff must protect the customer’s privacy before using the speaker phone:

• Ask the customer if they are comfortable having the call placed on speaker
• Take the customer into a private room, such as an office or meeting room. This is to make sure other staff and customers cannot hear their call. Staff must maintain the customer’s privacy
• Note: If there is no private room to maintain their privacy, do not use speaker phone

Staff must use the following script to introduce themselves to the ATO staff member:

My name is xxx and I am from Services Australia. We have called through on the Indigenous phone line and I am on speaker phone to assist the customer.

If needed, tell the ATO staff member:

I would like you to refer to the ‘Aboriginal and Torres Strait Islander’ page. I am comfortable to wait if you need to check with your support officer.

See the ATO website for more information.

Did the customer provide their TFN details?

• Yes, key the details. See Table 1> Step 5
• No, the customer must return the form (NAT 1432 or NAT 1589) within 14 days, go to Step 4

See the Resources page for a link to the online application on the ATO website.

Advise the customer:

• When they select the reason To give to Centrelink, the option I have authorised Centrelink to receive this TFN from the ATO will display
• They will need to:
• enter their Centrelink Customer Reference Number (CRN)
• make a declaration before submitting the application
• print the Application Summary form once they submit the application
• To complete the application process, they need to lodge the Application Summary form and original identity documents at a participating Australia Post outlet
• Australia Post staff issue a receipt that contains a statement of authorisation. They staple this to the Application Summary

If the customer provides a copy of the online Application Summary and receipt, they meet the requirements for coding of the CAT exemption. See Step 5 in Table 1

Has the ATO returned a result within 28 days?

• Yes, procedure ends here
• No, go to Step 6

Issue a written request for the TFN via the most appropriate method:

• For Circumstance Change Monitor claims, see Requesting information (CLK)
• For paper claims and current ABSTUDY customers, see Requesting information (CLK)
• Allow extra days for postage
• Select Print Local
• Include a NAT 1432 or NAT 1589 form with the manual Request for Information, see Resources page

Tell the customer the ATO requires the original TFN application or enquiry form. Not a faxed or uploaded copy.

Tell the customer their ABSTUDY will be rejected or cancelled if they do not provide their TFN or evidence of a TFN application as requested. The claim may be reassessed if they later provide the TFN.

Partner TFN: follow the same process if the customer has not provided their partner's TFN. If the partner gives their TFN at any time, record it.

Requests for Fares Allowance

While following up the TFN, do not reject claims from ABSTUDY secondary students:

• with benefit status CURrent or ASSessed
• eligible for the ABSTUDY away from home rate at a boarding school or hostel

Contact the student, parent or guardian (or education institution if PPE exists) to help them provide the TFN or a TFN application form.

Has the customer provided their TFN, or evidence of a TFN application in the time requested?

• Yes:
• If they have given their or their partner's TFN, record it. See Step 5 in Table 1
• If evidence of lodgement of a TFN application:
  - Ensure the exemption reason code 'CAT' (TFN request from ATO) is recorded on the TFN screen
  - The ATO will provide the TFN within 28 days and it will auto update. If it has not updated on the customer's record after the 28 days, go to Step 6
• No:
• If assessing a new ABSTUDY claim, reject the claim auto code NTC
• If reviewing the first written TFN request for a current ABSTUDY customer, issue a second request. Allow 28 days to respond
• If the customer has not supplied their TFN or TFN application after a second written request, cancel the customer's ABSTUDY. Advise the customer that ABSTUDY may be reassessed if they provide the TFN
• Procedure ends here

This can happen sometimes. See the Resources page for common errors staff make when accepting the form.

Contact the customer or their representative to find out if the customer has received their TFN from the ATO.

If the customer has:

• received their TFN, record it. See Step 5 in Table 1
• has not received their TFN:
• provide ATO contact details for the customer to follow up with the ATO
• issue a second written request. See Step 4 above

Requests for Fares Allowance

While following up the TFN, do not reject claims from ABSTUDY secondary students:

• with benefit status CURrent or ASSessed
• eligible for the ABSTUDY away from home rate at a boarding school or hostel

Contact the student, parent or guardian (or education institution if PPE exists) to help them provide the TFN or a TFN application form.

For customers not receiving a Centrelink payment, see Requesting a Tax File Number.

For customers claiming or receiving ABSTUDY, on the day of receipt of the completed TFN application, ensure:

• Complete Office Use Only section. Complete as much as possible. Include details of ATO identity documents sighted. Do not list documents not accepted by the ATO. See the Resources page for help. For more help, contact the Customer Details Helpdesk
• Application is signed and dated by the applicant if 16 years of age or older
• Original TFN application or enquiry form received, not a faxed or uploaded copy
• Proof of identity has been provided:
• If aged over 16 years, applicant has provided 3 documents, and one is a primary document
• If aged under 16 years, applicant has provided 2 documents and one is a primary document
• For a NAT 1589, a referee can be used if they do not have enough identity documents. Ensure they have completed and signed the Proof of Identity reference
• Form completed in blue or black ink and writing is within the boxes
• No whiteout or corrective tape used
• All questions answered
• The customer has correctly completed (if required):
• date of birth
• family name if a partner is specified
• postal and home address, and
• question 3 authorising the release of the TFN to Services Australia (Centrelink)

Does the customer have enough identity documents required by the ATO?

• Yes, go to Step 2
• No, go to Step 3

• Record details of the 'ATO acceptable' identity on the NAT 1432 or NAT1589
• Check the form for completeness and stamp it
• Send the application to the ATO TFN processing address on the day of its receipt. This allows 28 days for the ATO to provide a TFN for a customer. Note: forms should only leave the service centre when all documentation has been completed
• Change the exemption reason code to 'CAT' (TFN request from ATO) on the TFN screen
• Record a DOC stating the date that the application has been sent to the ATO
• If the customer has submitted the application in response to a customer task for a CCM claim, see Circumstance Change Monitor (CCM)
• The TFN will be provided by the ATO within 28 days and will auto update

Procedure ends here.

Check with the customer if they have the identity documents required by the ATO. Acceptable documents include:

• a recent bank statement with the customer's name and address on it
• a bank account card or
• a student ID card

Note: the ATO forms have not been updated to reflect that a bank account card (not credit card) is now an acceptable document.

If necessary, return the form to the customer and ask them to bring it back with all required ATO documents. Alternatively, the customer may apply for a TFN through the ATO directly, or through their school if a student.

Customers completing the NAT 1589 can complete and sign the Proof of Identity reference if they do not have enough identity documents.

When a customer cannot meet ATO identity requirements, staff should add details in the Notes section of the TFN application.

The Resources page has details of common errors staff make when accepting the form.

• Attach copies of all available identity documents to the form
• Confirm correct customer contact details are recorded
• Advise the customer that the ATO may contact them to discuss the application
• Forward the form to the ATO TFN processing address
• Record an exemption code of 'CAT' (TFN request from ATO) on the TFN screen

The ATO will decide whether a TFN will be issued based on all information provided, including Notes.

Procedure ends here.

• Contact the customer or their representative by phone to advise them of the required ATO list of identity documents
• Advise the customer they will need to present these to the service centre within 14 days
• Do not return the application form or covering letter to the customer to complete, in any circumstances
• Send a Request for information to request the documents. This will record a Note/DOC
• If appropriate, include a new NAT 1432 or NAT 1589 form

If the customer does not respond within the requested time, their ABSTUDY payment will cancel and they will get a letter.

If the customer later provides their TFN, ABSTUDY payment may be restored if they have remained eligible.