You should complete this form before you start to receive payments from a new payer, or your circumstances change. For example, when you receive:
payments for work and services as an employee, company director or office holder
payments under return-to-work schemes
payments under labour hire arrangements or other specified payments
benefit and compensation payments
superannuation benefits.
The information you provide on this form is used to determine the amount of tax to be withheld from payments made to you. For example, whether you:
claim the tax-free threshold
are an Australian resident for tax purposes
have a Higher Education Loan Program (HELP) debt
have a Financial Supplement debt.
Individuals who reach age 60 and commence a superannuation benefit that does not include an untaxed element, do not need to complete this form for that superannuation benefit.
The information in these instructions is current to 30 June 2010.