If you are a non-resident, you must not provide your TFN to investment bodies, unless your investment body is acting as your Australian superannuation fund manager.
It is not an offence not to quote a TFN to your superannuation fund but if you do not supply it you may have more tax withheld than you need to.
If an investment body deducts TFN withholding tax from your interest, dividend or royalty payments instead of non-resident withholding tax, you can apply for a refund of the difference. Do this by lodging an Australian income tax return together with the statement showing tax has been deducted.
Sections within Receiving interest, dividends and royalty payments
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