Exemption from providing Tax File Numbers when claiming Child Care Subsidy (CCS) 007-17103105

Legislation does not allow exemptions from providing a TFN for the customer under any circumstances. However, an exemption may be granted when claiming Child Care Subsidy (CCS) where the customer is unable to provide a TFN:

• for their current partner or former partner for a genuine reason, or
• where a claim is being made in substitution for a deceased customer

A temporary exemption can be granted to a customer if they are unable to provide their partner’s TFN where their partner cannot be contacted temporarily (for example, away for work or holiday in a remote location without access to electronic communication). The period of the exemption is limited to the period of time the partner cannot be contacted.

A customer can be granted an exemption from providing their former partner’s TFN where:

• the customer has requested their former partner’s details but they have refused to provide it. The exemption can apply until the end of the current financial year
• the customer is not able to contact their former partner for valid reasons, such as domestic violence, imprisonment, serious disability or illness, whereabouts unknown. The exemption can apply to the end of the current financial year
• the former partner temporarily cannot be contacted (for example, away for work or holiday in a remote location without access to electronic communication). The period of the exemption is limited to the period of time the partner cannot be contacted

Where a CCS claim is being made in substitution for a person who has died, an exemption may be granted to provide the deceased person’s TFN if a determination is made that the individual’s TFN cannot be known.

Prior to the expiration of an exemption, a review will be undertaken to determine if a further exemption should be granted.

Where an exemption is time limited and it expires and the customer has not provided their TFN, the claim will be not effective and taken to have not been given. This may result in an overpayment where a CCS payments have been made during the exemption period.