Tax file number declaration

Section B: To be completed by the PAYER

The following information will help you comply with your pay as you go (PAYG) withholding obligations.

Is your employee entitled to work in Australia? It is a criminal offence to knowingly or recklessly allow someone to work, or to refer someone for work, where that person is from overseas and is either in Australia illegally or is working in breach of their visa conditions. People or companies convicted of these offences may face fines and/or imprisonment. To avoid penalties, ensure your prospective employee has a valid visa to work in Australia before you employ them. For more information and to check a visa holder's status online, visit the Department of Immigration and Citizenship website at immi.gov.au

Sections within Section B: To be completed by the PAYER

• Payer obligations
• Has your payee advised you that they have applied for a TFN, or enquired about their existing TFN?
• If your payee has not given you a completed form you must:
• Lodging the form
• Provision of payee's TFN to the payee's super fund
• Storing and disposing of TFN declarations
• Penalties
• Privacy of information
• What to do if you are concerned about privacy issues