Raising debts resulting from a failure to provide Tax File Numbers (TFNs) 107-04020080

Policy

The following reference advises any payments made before the receipt of a Tax File Number (TFN) (usually new claims) are recoverable debts if the TFN is not provided at a later date.

Social Security Guide, 8.1.3.20, Providing TFN Information

Legislation

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

Note: debts from failure to provide a Tax File Number (TFN) are raised under the following sections of the Social Security Act.

Before 1 July 2001 the account is created under section 1224(1) of the Social Security Act 1991

This is an historical reference, valid for accounts created prior to 1 July 2001, Social Security Act 1991, section 1224(1), Debts arising from recipient's contravention of law

From 1 July 2001, the account is created under section 1223(1) of the Social Security Act 1991

Social Security Act 1991, section 1223(1), Person not entitled to payment

Other relevant legislation

Social Security (Administration) Act 1999