Application for a Tax File Number (TFN) 106-26042904

The NAT 1589 form is for Aboriginal or Torres Strait Islander applicants who do not have sufficient identity documents but can provide a referee for proof of identity reference.

The NAT 1589 form is processed manually by the ATO, which may cause delay to the applicant receiving the TFN. Do not lodge another application during this time.

Mistakes or omissions made on the form will cause delays in the applicant receiving their TFN. This may then impact Centrelink customers payments.

The NAT1589 form is downloadable. Staff can photocopy the blank form before completion but should ensure the full form is copied.

On receipt of the form check and confirm:

• The form is the current version (NAT 1589 02.2023). The ATO will not accept outdated forms
  • Go to the ATO Publication Ordering Service
  • In the Search field: key 1589 and [Enter]
  • Check the form number matches the form lodged by the applicant
• A black or blue pen has only been used and the writing is within the boxes
• No correction fluid or corrective tape was used. If there is, ask the applicant to complete a new form
• All corrections are signed by the person who made the error
• The form is the original. The ATO will not accept:
  • photocopied forms after they have been completed
  • emailed forms
• The applicant has all required ATO identity documents with them, or the POI reference is completed

Note: there are different requirements for applicants under 16 years of age or when an applicant is unable to sign on their own behalf:

Applicants who are aged 12 years or under

Applicants who are aged 13-15 years

Applicants who are 16 year or over

Applicants who are aged 16 years and unable to sign due to medical reasons

Do not lodge a form that is incomplete/incorrect. Staff should seek help from their Local Peer Support (LPS) first. If still unsure and have a query regarding the validity of a form:

• scan it to the Centrelink customer record
• send an email to the Customer Details Helpdesk with the CRN and an explanation. It may take up to 3 days for a response, arrange for the original copy to be held locally. Service centre staff are to follow up
• tell the customer they will receive a call if more information is needed

Check the following questions:

• had a TFN
• applied for a TFN before
• lodged a tax return in Australia

The applicant must answer Yes if they have ever had a TFN or applied before.

• If Yes, they go to Question 2
• If No or unsure, they answer No and go to Question 3

• This question is used where the applicant has a TFN but has lost it. The ATO will treat this application as an enquiry. The applicant should provide as much detail as possible. The applicant should use the name they believe their TFN would have been issued in
• If the personal details are the same as they are now, the applicant should answer Yes and go to Question 3

This question gives authorisation for the TFN to be sent to Services Australia.

• Applicants can tick multiple boxes, however if they indicate it is to claim Family Tax Benefit and do not also indicate 'To give to Centrelink', the ATO will not share the TFN with Centrelink
• Applicants must complete the following 3 boxes for the ATO to release the TFN to Centrelink:
  • To give to Centrelink
  • Yes I have authorised Centrelink to receive my TFN from the ATO
  • Provide your Centrelink Customer Reference Number (CRN)
• If the applicant has not completed all 3 boxes staff must discuss this with them. Without this answer the ATO will not release the TFN to Centrelink, which may impact the applicant's payments from Centrelink
• If the applicant does not allow the ATO to release the TFN to Centrelink a CAT exemption cannot be applied to payments
• Where the applicant is not a Centrelink customer, or intending to claim a Centrelink payment, tick the most relevant box

This is the applicant's legal name and should match their identity documents.

Check the applicant's name:

• is spelt correctly and in the correct format (e.g. family name). Variations or errors in spelling or format will cause a mismatch when the ATO attempts to provide the TFN to Centrelink
• matches the name on all the identity documents being provided
• matches the applicant's legal name on the Customer Person Details Summary (CPDS) screen (only applicable for customers with a CRN)
• small spelling errors on the form can be crossed out if the change is legible and the applicant signs the correction

If the applicant:

• name does not match all their identity documents, ensure Question 5 and Question 19 are also answered and evidence of a change of legal name is provided
• cannot provide evidence that this is their legal name, return the form to them and ask them to provide identity documents in their legal name or complete a new form
• identity documents match the application, but the legal name on the CPDS screen (only applicable for customers with a CRN) is different, discuss the inconsistency with the applicant:
  • Check if the applicant changed their name or is the applicant using a preferred name
  • The ATO have different rules for legal change of name that may account for a discrepancy
  • Do not assume that details on the CPDS screen are correct, or that the applicant understands what a legal name is. See Changing the legal name of customers or their children for more information
  • If the correct legal name can be identified explain to the applicant that the ATO and Centrelink require the legal name to be recorded and make updates to CPDS or the application form as necessary

• Previous names, including married/maiden name should be recorded here. The applicant does not need to provide any evidence of names other than legal names
• For legal name changes ensure there is evidence of a legal change of name, the ATO have different requirements for change of name to Centrelink. Refer to the Linking documents for required documents. Staff will record these in the Proof of identity certification (Office Use Only) at the end of the form
• Make sure that all names are reflected accurately on the CPDS screen. See Aliases and other names (legal, preferred, sex and gender diverse customers, cultural considerations etc) for more information. If the name change does not meet Centrelink requirements, record it as an AKA name
• Check the name is spelt correctly and in the correct format (e.g. family name)

• The ATO require the gender listed to match the identity documents provided. If the applicant has any concerns or questions regarding their answer, they should discuss this with the ATO
• Note: if Question 6 asks for the applicant's sex, the form is outdated and cannot be used. Issue a new form

• If the applicant is unable to provide their date of birth or it does not match the primary identity documents, the Office Use Only box should be completed with the date provided on the identity documents
• Ensure the current year is not used in error

• If No, continue to Section B
• If Yes, make sure all details are completed including the spouses full name and date of birth

Check the following questions:

• This may be home address, a post office box or registered tax agent
• The ATO will reject the form if this question is not complete

• Make sure this question is complete. The applicant can write 'AS ABOVE' if the postal address is a home address

Check the following questions:

• The applicant should provide as much information as possible

• If Yes, the alternative person’s name and contact details are to be provided
• Note: this person would only be contacted about the TFN application and is not recorded on the ATO system

Check the following questions:

• The answer provided here will indicate how many identity documents must be provided if they are not providing a proof of identity reference

• The applicant must indicate all identity documents they are providing. Staff will record these in the Proof of identity certification (Office Use Only) at the end of the form
• The list includes:
  • Primary documents
  • Secondary documents
  • If you are under 16 - documents that can only be used for applicants under 16 years of age
• If the applicant is unable to provide the required identity documents, they must ask an authorised referee who has known them for a minimum of 12 months to complete the 'Proof of identity reference' on page 7 of the application

This question must be completed in full where a parent/guardian signs the form.

If Yes:

• It must state which documents are supplied and provide the TFN of the parent/guardian. Refer to the relevant child age in Table 5 for more information on required documents
• Where the parent/guardian is unable to provide their TFN, they must supply 3 forms of identification, one of which must be a primary document. See the Resources page for ATO POI documents and codes. Staff will record these in the Representative/nominee section in the Proof of identity certification (Office Use Only) at the end of the form
• The proof of identity reference does not cover the parent/guardian where they are required to provide a TFN and/or POI

If Yes:

• Make sure the applicant provides one of the Linking documents that shows how the name was changed

Check the following questions:

If the applicant is:

• 12 years or under - their parent or guardian must sign on their behalf
• 13 to 15 years – the applicant or parent/guardian can sign
• 16 years or over – they must sign their application
• 16 years or over and unable to sign due to medical reasons

• Indicate if it is the applicant, or a parent or guardian signing the form
• If it is a parent or guardian, their full name must be provided
• The signature must be clear and in black or blue pen with a date
• The applicant cannot sign with an X. If they are unable to sign, see Table 5

Essential information where an applicant does not have sufficient POI

The Proof of identity reference can only be used if:

• the referee has known the applicant for 12 months or more
• the applicant does not have enough proof of identity documents and cannot be reasonably expected to get them because of remoteness and cultural background

Examples of an authorised referee are:

• Council chairperson
• Community manager
• School principal
• Minister of religion
• Doctor or senior nurse
• Government officer (for example, police officer, Services Australia staff)

Note: the referee must not be a family member.

Check:

• The referee meets the above criteria. The referee's official position on the form should clearly match the criteria so that ATO staff can recognise the position. For example, Centrelink employee rather than trip leader
• The applicant’s name is clear and matches the applicant's legal name at Question 4
• They have known the applicant for 12 months or more
• Centrelink staff may function as a referee for the applicant if they meet all criteria. To avoid a conflict of interest, another Service Officer must complete the Office Use Only section
• The referee has signed and dated the form

Use of RA010 or other Centrelink documents

Internal Centrelink forms such as RA010 are not to be used. The proof of identity reference is designed for this role.

Check the following sections:

Where the applicant does not have a Centrelink CRN, staff can attach copies of the required identity documents without recording them. All copied documents must have a Centrelink sighted and returned stamp, with logon and signature. The Service Officer details must still be completed on this page.

Note: ATO acceptable Proof of Identity documents are different to Centrelink’s acceptable Identity Documents. See the Resources page for ATO POI documents and codes.

Sight either the original document or a certified copy. All documents must match the applicant's legal name, or a change of name certificate must be provided.

If the applicant does not have the required ATO identity documents with them or a POI reference:

• give the form back to the applicant
• tell them to bring the form back with all required identity documents or POI reference

Enter the POI as per the Coding of documents (primary and secondary).

• Record all primary and secondary documents provided
• Enter the document code, document number, place of issue (For example, Australia, NSW) and date of issue/expiry
• Some fields are pre-populated, or have background information as a guide
• POI reference - where a POI reference is used, staff must record this as an MRR document. The document number is blank, the place of issue is the suburb/location, and the date the reference signature date. There is no need to tick yes for alternative POI in the Centrelink Use Only box
• Staff are not required to provide copies of the identity documents when a CRN has been provided in the Office Use Only section, however the documents can help the ATO where they may have a query

Where a parent or guardian signs the form on the applicant's behalf, a linking document is mandatory to show the relationship (for example Medicare card, birth certificate), refer to the age specific guidance for more details. This is still required where a proof of identity reference has been used for the applicant.

Change of name

Where an applicant has legally changed their name, they must supply evidence.

Link documents

A linking document can be the same document used as primary POI for the applicant.

Enter the:

• Document code
• Document number
• Place of issue (For example, Australia, NSW)
• Date of issue/expiry

This section is used where:

• the parent/guardian does not have a TFN at Question 15 and must supply identity documents, or
• an authorised person has completed the application

The ATO rely on Centrelink Service Officers to check these forms accurately. This ensures the integrity of the Tax File Number system. By completing the Service Officer details, the ATO are guaranteed that Service Officers have acted correctly on the ATO's behalf.

Complete all sections with the accepting Service Officers details:

• signature
• first and surname printed (not logon)
• office phone number (not a 13 or 1800 number)
• applicants CRN. Use available CRN regardless of age or payment status (only applicable if applicant has a CRN)
• office code
• answer alternative POI question (only applicable if applicant has a CRN):
  • where the applicant can provide POI or a POI reference, answer No
  • if the applicant is unable to provide all POI or a POI reference and is a vulnerable customer see Alternative POI below for more details
• office stamp, must be in the Office Stamp box
• any notes can be included in Notes box. If applicant is not a Centrelink customer, include 'Applicant is not a Centrelink customer, no CRN'. If the applicant has provided full POI or a POI reference, there is no need to put comments such as 'remote customer'

Note: if any sections are incomplete, it will be returned to the Service Officer by the ATO for correction which may result in delays of a customer's Centrelink payment.

Only applicable for Centrelink customers.

The ATO will consider applications on a case-by-case basis where a vulnerable customer is unable to meet the POI requirements. This should rarely be needed for a NAT1589 form as the POI reference is used.

Staff must:

• attach copies of any alternative POI documents available to the form
• complete the Notes section – providing brief details of the applicants’ situation
• tick 'Yes' in the 'Alternative POI' box

Tell the applicant that if the application is rejected, Centrelink will contact them.

Another staff member must check the form to ensure all details are correct and complete.

The Service Officer checking the form must put a comment in the Notes section to verify they have checked the form and include their logon and signature.

Do not lodge a form that is incomplete/incorrect. Staff should seek help from their Local Peer Support (LPS) first. If still unsure and have a query regarding the validity of a form:

• scan it to the Centrelink customer record
• send an email to the Customer Details Helpdesk with the CRN and an explanation. It may take up to 3 days for a response, arrange for the original copy to be held locally. Service centre staff are to follow up
• tell the customer they will receive a call if more information is needed

Go to Table 6.