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

Customers are required to provide a TFN for themselves, their partner, former partner or deceased customer (as applicable) when claiming CCS.

• Claims via online account: cannot be submitted without providing a TFN for all relevant parties. In these cases, the customer may contact to advise they are unable to obtain the third party’s TFN. Service Officers can finalise the claim via the Assisted Customer Claim (ACC)
• Claims via ACC: can be submitted without TFN details being recorded. This will allow the customer time to obtain the third party’s TFN, or have a request for an exemption assessed

Is the customer requesting an exemption from providing TFN details?

• Yes, go to Step 2
• No, advise the customer they must submit third party TFN details before they can submit their online claim, or offer to finalise the claim (via an ACC) explaining they will have 28 days to provide TFN details or the claim will be not effective and be deemed not to have been made. Procedure ends here

Customers who have a genuine reason for not being able to provide TFN details may request an exemption from providing a TFN when claiming CCS:

• for their current partner, go to Step 3
• for their former partner, go to Step 4
• when making a claim in substitution for someone who has died, go to Step 5
• for themselves. Advise the customer there are no exemptions from providing their own TFN. If completing their claim:
• online, explain their CCS claim cannot be submitted until they provide their TFN
• verbally via an Assisted Customer Claim, the ACC can be submitted and the customer will have 28 days to provide their TFN. If not provided within 28 days their claim will be not effective and they will have to lodge a new claim. For more information see Helping customers obtain a TFN for family assistance
• Procedure ends here

Customers details may be eligible for an exemption from providing their current partner’s TFN where they are temporarily unable to contact their partner (e.g. away for work or holiday in a remote location without access to electronic communication).

Service Officers should request evidence to support the exemption request where there are concerns about the validity of the request.

Period of Exemption

Where the partner is temporarily uncontactable, the period of the exemption should be the period of time the partner cannot be contacted. For customers who became partnered after claiming CCS, the period of the exemption is limited to a maximum of 56 days.

Note: where a CCS current customer becomes partnered, they will have 28 days to provide their new partner’s TFN as per current business process. If this is not provided their CCS/Additional Child Care Subsidy (ACCS) will cancel.

Go to Step 6.

Customers may be eligible for an exemption from providing their former partner’s TFN where they:

• have requested their former partner’s details and the request has been refused
• are unable to contact their former partner for valid reasons. This includes but is not limited to:
• domestic violence
• whereabouts unknown
• imprisonment
• seriously ill or disabled
• are temporarily unable to contact their former partner (e.g. away for work or holiday in a remote location without access to electronic communication)

Service Officers should request evidence to support the exemption request where there are concerns about the validity of the request. Refer to the ‘Process Direct – Request Document’ table in Circumstance Change Monitor (CCM).

Period of Exemption

Where the partner refuses to provide their TFN or the former partner cannot be contacted for valid reasons, the exemption can be applied to the end of the current financial year.

Where the former partner is temporarily uncontactable, the period of the exemption should be the period of time they cannot be contacted.

Go to Step 6.

A customer may make a CCS claim in substitution for a person who has died.

Where the customer is unable to provide the TFN of the deceased person, an exemption may be granted if the Service Officers determines it the substitute claimant is not able to obtain the deceased person’s TFN.

Go to Step 6.

Service Officers are to consider the customer’s situation, including any evidence provided, to determine:

• whether a TFN exemption should be granted, and
• the period the exemption will apply (determined by the reason for the exemption and can be no more than the end of the current financial year)

If a Service Officer is unsure whether an exemption should be granted, full details should be referred to the relevant Level 2 Help Desk requesting assistance with the determination. The Resources page has a link to the Level 2 Policy Help Desk webform.

Is a TFN exemption to be granted?

• Yes, go to Step 7
• No, go to Step 8

In Process Direct, go to the Exceptional Circumstances (EXC) screen, select Add and update all fields, including:

• Start Date: insert the date the exemption is to commence (e.g. start date of claim if granted when processing a new claim)
• End Date: apply an end date relevant to the customer’s exemption reason
• Review Date: Enter a date 2 weeks prior to the expiry date
• Type field: select 'Tax File Number' from the dropdown list
• Individual CRN: select the partner’s CRN from the dropdown list
• Decision: select the relevant reason for granting the exemption from the dropdown list
• Reason: select the appropriate reason for granting the exemption from the dropdown list

Record the reason for the decision in Notes.

Record any additional information confirming the reason for your decision, including the period of exemption, in Notes.

Note: all Exceptional Circumstance updates are submitted for Quality Management Application (QMA, therefore all relevant information must be included in the Notes to enable a QMA assessment to be made.

Advise the customer their exemption has been granted, and they will be eligible to receive CCS if all other criteria is met.

For customers who have been given additional time to contact their partner/former partner, advise them they will be required to provide the TFN details before the exemption expires. If they do not provide TFN details by that date, their CCS will be cancelled and they may incur an overpayment for any CCS paid during the exemption period.

Where an exemption is granted due to other circumstances, advise the customer the exemption will be reviewed 2 weeks prior to the expiry. If appropriate, the customer can seek a further exemption at that time.

Explain to the customer why the exemption was not granted, which will also mean they will not be eligible for CCS.

Clearly record in Notes the reason the exemption was not granted, including the date of request and the date it was rejected.

If the customer disagrees with the decision, they can apply for a formal review of decision, except where the rejection was part of a new claim and the claim was Not Effective. See Request for an explanation, quality check or review (CLK)

When a TFN is granted, a review date is entered 2 weeks prior to the expiry of the exemption.

This work item will be allocated to appropriately trained staff to action.

Review the customer’s record to determine whether the customer has lodged the partner or former partner’s TFN since the exemption as granted.

Has the customer provided the TFN for which the exemption was granted?

• Yes, record details in Notes to confirm no further action is required and the exemption will expire. Finalise the Work Item. Procedure ends here
• No, go to Step 3

Service Officers should make 2 genuine attempts to contact the customer to discuss the upcoming expiry of their TFN exemption. An attempt to contact the customer via a SMS message (asking that they contact us to discuss the decision) would be considered one contact attempt. Be aware of privacy concerns when calling customers, returning calls or leaving messages on answering machines.

Was contact with the customer successful?

• Yes, go to Step 4
• No, request the customer provide the Tax File Number using the ‘Request Document’ option in Process Direct. Procedure ends here

In the following cases, it may be reasonable for a TFN exemption to be re-granted if the situation has not changed:

• former partner’s details have been requested but refused
• unable to contact former partner for valid reasons (such as violence, imprisonment, whereabouts unknown etc.)

A new TFN exemption is unlikely where the customer has been unable to contact their partner or former partner (e.g. away for work or holiday in a remote location without access to electronic communication). If the customer is seeking a further exemption for this reason, requesting evidence may be appropriate if there are concerns attempts are not being made to obtain the partner or former partner’s TFN.

Is a new TFN exemption to be granted?

• Yes, record the exemption outcome. Go to Step 5
• No:
• Advise the customer the date their exemption will expire
• Explain failure to provide their partner/former partner’s TFN will result in their CCS claim being made not effective, meaning the claim will be taken as never being received. This may result in the customer incurring an overpayment for any CCS/ACCS paid during the period of the exemption
• Record details of the review and outcome in a Note
• Procedure ends here

In Process Direct, go to the Exceptional Circumstance (EXC) screen. Update all fields, including:

• Start Date: insert the date the exemption is to commence (e.g. start date of claim if granted when processing a new claim)
• End Date: apply an end date relevant to the customer’s exemption reason
• Review Date: enter a date 2 weeks prior to the expiry date
• Type field: select 'Tax File Number' from the dropdown list
• Individual CRN: select the partner’s CRN from the dropdown list
• Decision: select the relevant reason for granting the exemption from the dropdown list
• Reason: select the appropriate reason for granting the exemption from the dropdown list

Record the reason for the decision in Notes.

All Exceptional Circumstance updates will be submitted for QMA, therefore all relevant information must be included in the Notes to enable a QMA assessment to be made.