Tax File Number Declaration Form (TDF) Debtor matching reviews 107-05010090

A person must complete a TDF when they start work with a new employer under the Pay As You Go (PAYG) tax system (such as paid salary or wages). The employer sends the TDF to the Australian Taxation Office (ATO).

A TDF Debtor matching review generates when:

• a customer has an outstanding debt
• no payment arrangement is in place, and
• a TDF has been signed by them in the past 12 months

The reviews are loaded and managed using the Integrated Review System (IRS).

Debt staff investigate each review, referring to the information in it (current or cancelled). The first step is to negotiate a reasonable payment arrangement. If that fails, garnishee action may be considered.

Other types of reviews contain information provided for a different purpose and must not be used by debt staff for recovery purposes. For example TDF Part Time Work, Tip Off.

Attribution is the process used to calculate the result of an IRS review. Details are displayed on the Attribution Results (IRAR) screen. This function is not available for TDF Debtor matching reviews.