Tax file number declaration (2009-10)

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. You can check a visa holder’s status online on the Department of Immigration and Citizenship website at www.immi.gov.au For more information, contact the Department of Immigration and Citizenship, see Other agencies.

Sections within Section B: To be completed by the PAYER

• Payer obligations
• What if a payee advises you that they have applied for a TFN, or enquired about their existing TFN?
• What if a payee does not give you a completed form?
• Lodging the form
• Provision of payee’s TFN to the payee’s superannuation fund
• Storing and disposing of TFN declarations
• Penalties
• Our commitment to you
• Privacy of information

Last Modified: Wednesday, 1 July 2009