Requesting a Tax File Number (TFN) 106-07060020
Expand allDo not give tax file numbers (TFNs) to customers or other parties. Tell them to contact the Australian Taxation Office (ATO) Individual enquiries line.
Policy
Providing a tax file number (TFN)
Social Security Guide, 8.1.3.20, Providing TFN Information
Family Assistance Guide, 4.1.1.10, TFN Requirements for FTB
Family Assistance Guide, 4.1.1.40, TFN Requirements for Non-residents
ABSTUDY
Links to the ABSTUDY Policy Manual and the Assistance for Isolated Children (AIC) Scheme guidelines go to pdf and docx documents. Select the document and go to the reference(s) below.
ABSTUDY Policy Manual, 8.1, Requirement to provide a Tax File Number (TFN)
Legislation
Links to the Federal Register of Legislation site go to a 'Series' page. Select the 'Latest' version.
Failure to provide a tax file number
Social Security (Administration) Act 1999
- section 76, Effect of failure by person to satisfy request for person's tax file number
- section 77, Effect of failure by person to satisfy request for partner's or related person's tax file number
Tax file number requirement for family assistance
Family Assistance (Administration) Act 1999
- section 8, Tax file number requirement to be satisfied for claims for family tax benefit by instalment or for a past period to be effective
- section 8A, Tax file number requirement to be satisfied for claim in substitution because of the death of another individual to be effective
- section 15, Restriction on determining claim where tax file number not provided etc
- section 26, Secretary's power to request tax file numbers
- section 27, Variation of instalment and past period determinations where failure to provide tax file number