Obtaining a Tax File Number (TFN) override for family assistance customers experiencing an urgent or extreme circumstance 007-07010040

Customers and/or partners must provide or obtain a TFN when they have lodged a family assistance claim or when a Family Tax Benefit (FTB) current customer becomes partnered, a TFN must be provided for the partner.

Is customer lodging a TFN application or enquiry form for themselves or their partner?

• Yes, go to Step 6
• No, go to Step 2

Is the customer advising their or their partner's TFN or giving permission to reuse the TFN they have previously advised?

• Yes, see Provision of Tax File Number (TFN) for Family Assistance payments. Procedure ends here
• No, customers who do not have their or their partner's TFN or cannot access their or their partner's TFN can authorise Centrelink to request the TFN details from the ATO. Go to Step 3

Is the customer a newly arrived refugee or Temporary Protection Visa (TPV) holder refugee?

• Yes, see Obtaining a TFN for newly arrived refugee customer. Procedure ends here
• No, go to Step 4

Has the customer lodged an online application for a TFN?

• Yes, go to Step 6
• No, go to Step 5

Issue the appropriate ATO form for the customer/partner to complete, or advise customer to submit the ATO online TFN application. An Australian passport is required for online applications.

ATO forms:

• 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 for individuals living outside Australia (NAT2628). This form is applicable for non-residents of Australia for taxation purposes who are in Australia and have become partnered to a current Family Tax Benefit customer

Note: the claimant must:

• include their CRN in the application, and
• tick the box to state that they give permission for the ATO to advise Services Australia of their TFN

The Resources page contains links to these forms.

Assisting Aboriginal and Torres Strait Islander customers

The Resources page contains a link to the ATO website. Refer to this when discussing the TFN application process with the customer, including what to do if they do not have identity documents.

Identity confirmation documents for TFNs

Advise the customer that if Identity documentation has not previously been provided, original Identity documents will need to be sighted when the TFN application is lodged. Acceptable Identity documents for TFNs are listed on the relevant forms.

Note: if identity documents are not provided, do not accept the TFN application - manually issue a Q555 to the customer/partner and advise the customer/partner to lodge their TFN application direct with the ATO. See Creating an Online Advice (OLA), including within an existing activity.

Paper applications

Ensure the TFN application form is:

• completed correctly, and in full,
• with a black or blue pen, and
• legible

See Table 2, Step 3 in Requesting a Tax File Number (TFN).

If a customer selected 'Yes' to authorise the ATO to provide Centrelink their TFN, check their CRN is included in the application

The form must also be checked by a Team Leader or Manager (APS 5 or above) to confirm details are correct and complete before posting to the ATO. Incomplete referrals will be returned to the originating Service Officer

Before posting, scan the completed application form onto the customer's record. See Attaching electronic documents to a Centrelink customer's record using Document Tools in Customer First.

Identity documents need to be sighted, scanned, and returned to support the paper TFN application. If ATO acceptable identity documentation is not available, check the Alternative Identity Confirmation 'Yes' box, and include copies of all available identity documentation that has been provided with the TFN application form. For further information on checking and completing the identity documentation, see Requesting a Tax File Number (TFN). For guidelines for coding the Office Use Only section of the NAT1432/NAT1589, see the Resources page of Requesting a Tax File Number (TFN).

If an FTB customer's partner has lodged a NAT2628, it is required to be sent, with their identity documentation, to the ATO.

Online applications

When the customer has completed the online ATO TFN application process they are required to take their identity documentation with the Application Summary to the closest participating Australia Post outlet. The Australia Post outlet will confirm their identity documentation and supply the customer with a receipt. The customer must provide the Application Summary and receipt provided by Australia Post.

Online application: see Requesting a Tax File Number (TFN).

Record issue of form on a DOC.

If the customer has a TFN that has not been updated on their record, and they do not know what their TFN is, ask them to contact the ATO Personal Tax Enquiries line to obtain it. The customer can then provide the TFN in writing to Services Australia.

Note: when contacting the ATO, customers will need to establish their identity to be able to discuss their ATO record. To prepare the customer for what information they will, see Establishing identity on the Resources page.

Has the customer been affected by any of the following extreme or urgent circumstances?

• Immediate financial needs associated with the birth of a baby (under 6 months of age) or a child coming into care (within the last 6 months)
• Unanticipated financial needs such as medical costs or costs associated with an emergency
• A community disaster where the local community is affected by an emergency such as a flood, bushfire or pandemic

Has the customer lodged a TFN application?

• Yes, and they are:
• not claiming Stillborn Baby Payment, go to Step 7
• claiming Stillborn Baby Payment, see Step 1 in Table 3
• No, normal processing of the TFN application applies. See Helping customers obtain a Tax File Number (TFN) for Family Assistance. Procedure ends here

If the customer is claiming because their local community is affected by an emergency such as flood, bushfires or pandemic, check the status of the emergency. See Current emergency management events.

Refer the customer details to the Families and Childcare Level 2 Policy Helpdesk for approval and coding of the override. The Resources page contains a link to the Level 2 Policy Helpdesk online referral form.

If the customer has lodged the TFN application online, the referring officer must advise in the referral to the Helpdesk that they have sighted the Application Summary and the Australia Post receipt. Include the unique reference number in the referral. The Resources page contains an example of the Australia Post receipt.

If the customer has lodged a paper TFN application the referring officer must advise in the referral to the Helpdesk that the TFN application has been completed and is ready to be posted or has already been posted to the ATO.

Any referral without this information will be rejected and returned to the Referring Officer.

Scan application to customer’s file.

The Helpdesk cannot provide approval over the phone. The online enquiry form must be lodged. Wait until referral outcome is complete before advising the customer of the decision.

Has the application been approved and the override coded by the Helpdesk?

• Yes, go to Step 8
• No, normal processing of TFN application applies. See Helping customers obtain a Tax File Number (TFN) for Family Assistance. Procedure ends here

Level 2 Policy Helpdesk:

• assesses the application
• approves and codes the override, and
• refers the claim back to the Service Officer for completion

Relevant Level 2 coding will be completed in Customer First. Staff will need to regenerate any claims being processed in Process Direct.

Note: when at the end of the TFN override period the TFN has not been received, the FTB will cancel until a TFN is received. A further override cannot be granted or extended for a TFN application.

The Double Orphan Pension (DOP) Service Officer must refer details to their Service Support Officer (SSO) for approval.

If the customer has lodged the TFN application online, the referring officer must advise in the referral to the SSO that they have sighted the Application Summary and the Australia Post receipt.

If the customer has lodged a paper TFN application, the referring officer must advise in the referral to the SSO that the TFN application has been completed and is ready to be posted or has already been posted to the ATO.

Any referral without this information will be rejected and returned to the Referring Officer.

Scan application to customer’s file.

Has the application been approved by the SSO?

• Yes, go to Step 2
• No, normal processing of TFN application applies. See Helping customers obtain a Tax File Number (TFN) for Family Assistance. Procedure ends here

If the SSO confirms the TFN override is to be applied, they will record the CRN in the DOP TFN Override Register.

The Service Officer can then complete the coding.

• Within the claim navigate to the CHOC screen
• On the CHOC screen code an SBP PAY line from DOR of the claim
• Advise the customer an override has been applied and they are required to notify the agency of their TFN once they receive it
• Finalise the claim ensuring that the TFN override action is documented including the reason for the deferral
• Create a Display on Access (DOA) DOC:
• Reason OTH and Expiry date of 42 days
• Include text: 'TFN override has been applied for SBP claim. Customer has been advised they need to apply for TFN and provide us with their TFN once known. If customer contacts, please remind them that TFN needs to be provided.'

Procedure ends here for the Service Officer.

The DOP SSO is responsible for recording the CRN in the DOP TFN Override Register.

CRNs entered into the register should be reviewed after 42 days (6 weeks) to check if the customer’s TFN has been provided.

Has the customer provided their TFN?

• Yes, update the register to confirm TFN supplied. Procedure ends here
• No, make one attempt to contact the customer to obtain the TFN. If contact is:
• successful, record the TFN and document the customer record
• unsuccessful, document the contact attempt

Procedure ends here.