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.

If the customer is:

• advising their TFN or providing permission to use a previously advised TFN, go to Step 2
• a newly arrived refugee or Temporary Protection Visa (TPV) holder refugee claiming FTB, go to Step 3
• advising a TFN application has been lodged, go to Step 5

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 or cannot access, their or their partner's TFN, can authorise Centrelink to request the TFN details from the ATO, go to Step 5

For staff in the National Refugee Servicing team.

If the customer and/or partner a newly arrived refugee or Temporary Protection Visa (TPV) holder refugee claiming FTB?

• Yes, TFN override escalation is required in all cases. An FTB claim cannot be granted until a TFN override has been applied. Go to Step 4
• No, go to Step 5

For staff in the National Refugee Servicing team.

If the customer has completed an ATO Individual Auto Registration (IAR) TFN application:

• upload or scan the ATO TFN application receipt summary to the customer’s record
• DOCument the customer’s record with:
  • ATO Receipt ID
  • date submitted
• place claim on hold
• attach identity documents for the customer and children to the customer’s record
• complete the Families and Childcare Level 2 Policy Helpdesk online referral form using the FTB customer’s CRN
• in the Webform Referral, include these details:
  • User Defined Request Title, key Refugee TFN override
  • User Defined Request Description, key TFN override - [family name]
  • Helpdesk Type, use dropdown menu to select Families and Childcare
  • What is the enquiry about?, use dropdown menu to select Family Tax Benefit (FTB)
  • What is the FTB enquiry about?, use dropdown menu to select Tax File Number (TFN) Override Request (Refugee)
  • Provide a full explanation of the Level 2 assistance required
  • Date of Arrival, see Immigration Advised Movements (RSIM) screen
  • Date of Visa Grant
  • TFN application receipt number as generated by the IAR Tool
  • Date of TFN application

If the partner also requires a TFN override, include their TFN application:

• receipt number generated by the IAR Tool
• date submitted
• Note: the partner’s ATO TFN application receipt summary must also be uploaded to the partner’s record

Once advice is received that the TFN override has been actioned, go to Table 5 > Step 7 in Refugee Service Offer to finalise the FTB claim.

If the customer has not completed an ATO IAR TFN application:

• assist the customer to apply for a TFN
• place the claim on hold pending lodgement of the TFN application

Procedure ends here for National Refugee Servicing team staff.

Has the customer lodged an online application for a TFN?

• Yes, go to Step 7
• No, go to Step 6

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

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 a manual letter or Online Advice (OLA).

Paper applications

Ensure the TFN application form is legible and completed:

• correctly
• in full, and
• using a black or blue pen

See Application for 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 (APS5 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.

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. To check and complete identity documentation, see Application for a Tax File Number (TFN). For guidelines for coding the Office Use Only section of the NAT1432/NAT1589, see the Resources page of Application for 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. See Application for 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 their TFN, 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.

Check if the customer has been affected by any of these 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 are:
  • claiming Stillborn Baby Payment, see Table 2 > Step 1
  • not claiming Stillborn Baby Payment, go to Step 8
• 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.

If the customer lodged the TFN application online:

• advise in the referral that the Application Summary and Australia Post receipt have been sighted and both scanned to the customer’s record
• include the unique reference number in the referral. The Resources page contains an example of the Australia Post receipt

If the customer lodged a paper TFN application:

• advise in the referral that the application has been completed and:
  • is ready to be posted to the ATO, or
  • has already been posted to the ATO
• scan the full ATO application to the customer’s record

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

Note: TFN application must be scanned to the customer’s record in all cases.

The Helpdesk cannot provide approval over the phone. A referral 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 9
• 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 the TFN override period expires and a TFN has not been received, FTB will cancel until a TFN is received. A further override cannot be granted or extended for a TFN application.