Tax File Number (TFN) for ABSTUDY 106-07060030

Check the Tax File Number Authorisation Summary (TFS) screen in Customer First, or the TFN table in Process Direct for the customer and their partner.

Has the TFN previously been provided?

• Yes, the customer does not need to provide the TFN again. Procedure ends here
• No, go to Step 2

The following customers do not need to provide a TFN when making a claim:

• students under 16 years of age
• customers who have lodged a claim for a TFN through Centrelink but have not yet received advice from the Australian Taxation Office (ATO)
• students, parents or partners who are exempt from providing their TFN under the Income Tax Assessment Act 1936 as they receive a Department of Social Services (DSS) or Department of Veterans' Affairs (DVA) income support pension or benefit
• students, Australian Apprentices, parents or partners at risk of harm from another person where the risk could increase if they disclosed their TFN
• Aboriginal or Torres Strait Islander customers attending a traditional ceremony at the time of claim lodgement. They must provide a TFN on their return from the ceremony
• students, Australian Apprentices, parents or partners who have lost all records of their TFN because of fire or flood damage to their home in the 6 months before their claim: This ceases to take effect 6 months after the damage occurred
• parents who live permanently outside Australia and who do not earn income in Australia
• parents or partners who are temporarily overseas. They must provide a TFN on their return to Australia
• persons over 80 years of age
• persons living in a Natural Disaster Zone
• homeless persons
• profoundly disabled persons
• person in nursing home
• person in psychiatric institution
• partner un-contactable

See the Resources page for exemption codes and review periods.

Is the customer, their partner or parent/guardian exempt from providing their TFN?

• Yes, go to Step 3
• No, the customer must provide their TFN, or a TFN application
• If lodging a new ABSTUDY claim, go to Step 4
• If ABSTUDY current, see Step 1 in Table 2
• If their representative is lodging a TFN application, see Step 1 in Table 3

In Process Direct:

• Go to the TFN table
• Record the exemption code in the Exemption Reason field. See the Resources page for exemption codes
• Select Save
• If the customer has a partner and an exemption applies for the partner, record the exemption on their record as above. Use the Relationship menu to swap between records
• If the customer is dependant, code the parent's TFN exemption if an exemption applies, record the exemption of the parent's record as above. Use the Relationship menu to swap between records

In Customer First:

• Go to the Tax File Number (TFN) screen
• Record the exemption reason in the Rsn field. See the Resources page for exemption codes and review periods
• The Auth field defaults to N and is protected
• Record the Source and Receipt date and then Continue. If the customer has a partner, repeat the above steps for their TFN details if an exemption applies to the partner
• If the customer is a dependent, their parent's TFN will be recorded during the PIT linking process. Once recorded, view the parent's TFN on the Relationship Summary (NRS) screen

If the customer's ABSTUDY payment is cancelled or suspended for a reason relating to their TFN, see Restoration of ABSTUDY payments.

Procedure ends here.

Online and Assisted Customer Claims

Customers need to complete all required TFN statements in their claim before they can submit the claim.

If they do not have or do not know their TFN, and do not meet one of the TFN exemption reasons, the customer, partner or parent/guardian will be asked to provide:

• a TFN, or
• a completed Application for a TFN form, or
• evidence the Application for a TFN has been lodged with the ATO within 14 days of claim lodgement

If they do not do this, the ABSTUDY claim will be rejected. When the TFN or Application for a TFN has been lodged, the ABSTUDY claim may be re-opened.

Tertiary students and Australian Apprentices who complete an ABSTUDY online claim can upload evidence of their, their partner's or their parents' Application for a TFN through:

• a task on Next steps of their online claim
• Assisted Customer Claim (ACC) when staff start a claim and refer it to the customer for completion

The task on Next steps includes links to:

• Apply for TFN, and
• Tax file number application for Aboriginal and Torres Strait Islander people

All other ABSTUDY claimant types are unable to claim online but can still upload evidence of their TFN application using the Upload documents service.

Paper claims and verbal claims lodged via the ABSTUDY Claiming Tool.

Customers are asked to complete relevant TFN statements in the claim questions.

Accept paper claims if the customer or parent/guardian has completed all required TFN statements.

If the customer does not meet one of the TFN exemption reasons, they must provide their TFN, a TFN application form or evidence of TFN application lodgement with the ATO within 14 days. If they do not do this, the ABSTUDY claim will be rejected. When the TFN or application for a TFN has been lodged, the ABSTUDY claim may be re-opened.

Check the TFN statement in the customer's claim:

• If the customer has provided TFN details, go to Step 5
• If the customer or parent/guardian has made any other response to the TFN statement, or has not completed the TFN statement, contact the customer. See Step 1 of Table 2

In all cases, check the TFN screen and update if required.

In Process Direct, record the TFN within the customer's claim:

• Go to the TFN table
• Code the customer's TFN in the Tax File Number field and the Authorisation field as 'Y'
• Select Save
• If the customer has a partner, record TFN details on the partner's record as above. Use the Relationship menu to swap between records
• If the customer is dependent, record TFN details on their parent/guardian's record as above. Use the Relationship menu icon to swap between records. More information on linking parent records

In Customer First go to the TFN screen and code the following fields:

• Record the customer's TFN in the TFN field. The Auth field will default to Y for the service reason being assessed
• Record the Source and Receipt date and then Continue
• If the customer has a partner, repeat the above steps for their TFN details
• If the customer is a dependent, their parent's TFN will be recorded during the PIT linking process. Once recorded, view the TFN on the Relationship Summary (NRS) screen

If the customer's ABSTUDY payment is cancelled or suspended for a reason relating to their TFN, see Restoration of ABSTUDY payments.

Procedure ends here.

Contact the customer to discuss options for providing or obtaining a TFN.

If the customer is:

• a dependent, contact the customer's parent or guardian
• a secondary boarder, the boarding school or hostel may be contacted if they have permission to enquire

Customers with a TFN

• Customers can provide their TFN:
• verbally. Record TFN details. See Step 5 in Table 1
• using the Upload documents service
• If they do not know it, they can contact the Australian Taxation Office (ATO) Indigenous Helpline to obtain their TFN. Customers can use an Access Centre Front of House (FoH) phone

Lost TFN

If a customer loses their TFN, staff can confirm Proof of Record Ownership (PoRO) and then disclose their TFN to them, or the customer can visit the ATO website.

Customers without a TFN

When applying for a TFN, customers can authorise the ATO to give their TFN details to Centrelink.

If the customer chooses to:

• use the ATO online TFN application process, go to Step 2
• complete a paper TFN application:
• they can lodge it with the ATO
• they or their representative can lodge it in person at a Centrelink Service Centre
• go to Step 3

See the Resources page for a link to the online application on the ATO website.

Advise the customer:

• When they select the reason To give to Centrelink, the option I have authorised Centrelink to receive this TFN from the ATO will display
• They will need to:
• enter their Centrelink Customer Reference Number (CRN)
• make a declaration before submitting the application
• print the Application Summary form once they submit the application
• To complete the application process, they need to lodge the Application Summary form and original identity documents at a participating Australia Post outlet
• Australia Post staff issue a receipt that contains a statement of authorisation. They staple this to the Application Summary

If the customer provides a copy of the online Application Summary and receipt, they meet the requirements for coding of the CAT exemption. See Step 5 in Table 1

Has the ATO returned a result within 28 days?

• Yes, procedure ends here
• No, go to Step 5

Issue a written request for the TFN via the most appropriate method:

• For Circumstance Change Monitor claims, see Requesting information (CLK)
• For paper claims and current ABSTUDY customers, use the Request for information guided procedure in Customer First
• Allow extra days for postage
• Select Print Local
• The guided procedure creates a DOC
• Issue a NAT 1432 or NAT 1589 to be sent manually with the request

Tell the customer the ATO requires the original TFN application or enquiry form. Not a faxed or uploaded copy.

Tell the customer their ABSTUDY will be rejected or cancelled if they do not provide their TFN or evidence of a TFN application as requested. The claim may be reassessed if they later provide the TFN.

Partner TFN: follow the same process if the customer has not provided their partner's TFN. If the partner gives their TFN at any time, record it.

Requests for Fares Allowance

While following up the TFN, do not reject claims from ABSTUDY secondary students:

• with benefit status CURrent or ASSessed
• eligible for the ABSTUDY away from home rate at a boarding school or hostel

Contact the student, parent or guardian (or education institution if PPE exists) to help them provide the TFN or a TFN application form.

Has the customer provided their TFN, or evidence of a TFN application in the time requested?

• Yes:
• If they have given their or their partner's TFN, record it. See Step 5 in Table 1
• If evidence of lodgement of a TFN application:
  - Ensure the exemption reason code 'CAT' (TFN request from ATO) is recorded on the TFN screen
  - The ATO will provide the TFN within 28 days and it will auto update. If it has not updated on the customer's record after the 28 days, go to Step 5
• No:
• If assessing a new ABSTUDY claim, reject the claim auto code NTC
• If reviewing the first written TFN request for a current ABSTUDY customer, issue a second request. Allow 28 days to respond
• If the customer has not supplied their TFN or TFN application after a second written request, cancel the customer's ABSTUDY. Advise the customer that ABSTUDY may be reassessed if they provide the TFN
• Procedure ends here

This can happen sometimes. See the Resources page for common errors staff make when accepting the form.

Contact the customer or their representative to find out if the customer has received their TFN from the ATO.

If the customer has:

• received their TFN, record it. See Step 5 in Table 1
• has not received their TFN:
• provide ATO contact details for the customer to follow up with the ATO
• issue a second written request. See Step 4 above

Requests for Fares Allowance

While following up the TFN, do not reject claims from ABSTUDY secondary students:

• with benefit status CURrent or ASSessed
• eligible for the ABSTUDY away from home rate at a boarding school or hostel

Contact the student, parent or guardian (or education institution if PPE exists) to help them provide the TFN or a TFN application form.

For customers not receiving a Centrelink payment, see Requesting a Tax File Number.

For customers claiming or receiving ABSTUDY, on the day of receipt of the completed TFN application, ensure:

• Complete Office Use Only section. Complete as much as possible. Include details of ATO identity documents sighted. Do not list documents not accepted by the ATO. See the Resources page for help. For more help, contact the Customer Details Helpdesk
• Application is signed and dated by the applicant if 16 years of age or older
• Original TFN application or enquiry form received, not a faxed or uploaded copy
• Proof of identity has been provided:
• If aged over 16 years, applicant has provided 3 documents, and one is a primary document
• If aged under 16 years, applicant has provided 2 documents and one is a primary document
• For a NAT 1589, a referee can be used if they do not have enough identity documents. Ensure they have completed and signed the Proof of Identity reference
• Form completed in blue or black ink and writing is within the boxes
• No whiteout or corrective tape used
• All questions answered
• The customer has correctly completed (if required):
• date of birth
• family name if a partner is specified
• postal and home address, and
• question 3 authorising the release of the TFN to Services Australia (Centrelink)

Does the customer have enough identity documents required by the ATO?

• Yes, go to Step 2
• No, go to Step 3

• Record details of the 'ATO acceptable' identity on the NAT 1432 or NAT1589
• Check the form for completeness and stamp it
• Send the application to the ATO TFN processing address on the day of its receipt. This allows 28 days for the ATO to provide a TFN for a customer. Note: forms should only leave the service centre when all documentation has been completed
• Change the exemption reason code to 'CAT' (TFN request from ATO) on the TFN screen
• Record a DOC stating the date that the application has been sent to the ATO
• If the customer has submitted the application in response to a customer task for a CCM claim, see Circumstance Change Monitor (CCM)
• The TFN will be provided by the ATO within 28 days and will auto update

Procedure ends here.

Check with the customer if they have the identity documents required by the ATO. Acceptable documents include:

• a recent bank statement with the customer's name and address on it
• a bank account card or
• a student ID card

Note: the ATO forms have not been updated to reflect that a bank account card (not credit card) is now an acceptable document.

If necessary, return the form to the customer and ask them to bring it back with all required ATO documents. Alternatively, the customer may apply for a TFN through the ATO directly, or through their school if a student.

Customers completing the NAT 1589 can complete and sign the Proof of Identity reference if they do not have enough identity documents.

When a customer cannot meet ATO identity requirements, staff should add details in the Notes section of the TFN application.

The Resources page has details of common errors staff make when accepting the form.

• Attach copies of all available identity documents to the form
• Confirm correct customer contact details are recorded
• Advise the customer that the ATO may contact them to discuss the application
• Forward the form to the ATO TFN processing address
• Record an exemption code of 'CAT' (TFN request from ATO) on the TFN screen

The ATO will decide whether a TFN will be issued based on all information provided, including Notes.

Procedure ends here.

• Contact the customer or their representative by phone to advise them of the required ATO list of identity documents
• Advise the customer they will need to present these to the service centre within 14 days
• Do not return the application form or covering letter to the customer to complete, in any circumstances
• Use the Request for Information guided procedure in Customer First to request the documents. This will record a DOC
• If appropriate, include a new NAT 1432 or NAT 1589 form

If the customer does not respond within the requested time, their ABSTUDY payment will cancel and they will get a letter.

If the customer later provides their TFN, ABSTUDY payment may be restored if they have remained eligible.