Helping customers obtain a Tax File Number (TFN) for family assistance 007-07010030

Family assistance legislation does not allow a customer an exemption from providing their TFN under any circumstances. However, in limited circumstances a customer may be exempted from providing their partner's TFN details.

There is a process to provide a 6 week exemption period for TFNs for family assistance customers experiencing an urgent or extreme circumstance.

This provision only applies where the customer has:

• immediate financial needs associated with the birth of a baby (under 6 months old) or a child coming into care
• unanticipated financial needs such as medical costs or costs associated with an emergency, or
• a community disaster where a customer is experiencing hardship as the local community is affected by an emergency such as a flood, bushfire or pandemic

Note: cases can only be referred to the Families and Childcare Level 2 Policy Helpdesk via the online referral form when these specific extreme or urgent circumstances criteria are met. The Helpdesk cannot provide approval over the phone. The online enquiry form must be lodged.

The Process page contains steps to follow for a customer who is not experiencing an urgent or extreme circumstance.

If the customer (or their partner) does not have a TFN or cannot access their TFN, they can authorise Centrelink to request the required TFN details from the Australian Taxation Office (ATO) by completing a:

• Tax file number - application or enquiry for an individual (NAT1432)
• Tax file number - application or enquiry for an Aboriginal or Torres Strait Islander (NAT1589), or
• Tax file number - application or enquiry for individuals living outside Australia (NAT2628)

The NAT2628 is also the appropriate form to be completed for non-residents of Australia for taxation purposes either residing in Australia or not, who are the partner of a FTB claimant or become the partner of a FTB current customer. This form is also relevant for a non-resident to apply for a TFN who has a visa not permitting them to work in Australia.

Newly arrived refugees can authorise Centrelink to obtain a TFN online.

The NAT 1589 is an application form for Aboriginal or Torres Strait Islanders. This form allows the customer to authorise the ATO to provide their TFN to Centrelink.

The NAT1432 outlines permanent migrants or temporary visitors to Australia can apply for a TFN online if they are:

• a working holiday maker
• a New Zealander and automatically granted a visa on arrival
• an overseas student and their visa has been amended to allow them to work
• a person with a valid visa allowing them to stay in Australia indefinitely, or
• a person with a business visa

If the customer or partner has never previously provided them, original Identification documents need to be sighted and copied when the TFN application is lodged. Acceptable identity documents for TFNs are listed on the above forms.

The Service Officer needs to:

• sight, scan and return original proof of identify documents provided
• complete the OFFICE USE ONLY section and note on the form the TFN is needed for FTB/CCB
• ensure the TFN application is completed correctly and in full, is completed in a black or blue pen, and is legible
• if the customer has selected 'Yes' to authorise the ATO to provide Centrelink their TFN, check the CRN has been included
• have the form checked by a Team Leader or Manager (APS 5 or above) to ensure details are correct and complete before posting to the ATO. Incomplete referrals will be returned to the originating Service Officer
• scan the application and record details on the customer's record
• post original application to the ATO

The ATO will advise the TFN within 28 days.