A Tax file number declaration (NAT 3092) is a form you use to 'declare' your tax file number (TFN), usually for a payer such as an employer or Centrelink. Financial institutions, such as banks, also ask you for your TFN.
You must complete a TFN declaration form when one of the following applies:
- you start work for the first time
- you change jobs
- you apply for certain benefits or allowances from Centrelink.
Your payer should provide you with a form. If they don't you can get one by:
The first question on the form asks for your TFN.
You do not have to have a TFN but if you don't - or you don't provide it on the form - your payer must withhold tax at the highest rate plus Medicare levy from your pay, unless you qualify for an exemption.
When you start a new job, you have 28 days to give your TFN to your employer before they must start deducting tax from your pay at the highest rate plus Medicare levy.
If you have applied for a TFN but have not received it yet, print X in the relevant box in question 1.
The remaining questions cover your personal details and information that may affect how much tax you pay (for example, if you are claiming a zone or dependent spouse tax offset, or have a Higher Education Loan Programme [HELP] debt).
Your payer uses the information you provide on the form to work out how much tax to withhold from your payment.
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The TFN declaration is not an application for a TFN.
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If you do not have a TFN, you may apply for one at any time.
For more information, refer to:
Last Modified: Friday, 27 July 2012