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 raising debts when a customer has not providing a Tax File Number (TFN).

Step	Action
1	Payment cancelled + Read more ... Customer's payment has been cancelled as Tax File Number (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 + Read more ... 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 + Read more ... There is no entitlement to payments received after the 28 day TFN grace period. Debts identified in the 28 day TFN grace period should be finalised no debt (FND). Any amount paid after day 28 is a debt.
4	Is the debt to be raised using the Debt Action script? + Read more ... 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 + Read more ... 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 + Read more ... See Creating, reviewing and deleting documents (including Fast Notes and DOA DOCs) and Online Document Recording (ODR) for further details.

Operational Information