Tax file number declaration

Storing and disposing of TFN declarations

Under the TFN guidelines in the Privacy Act 1988, you must use secure methods when storing and disposing of TFN information. You may store electronic files of scanned forms as an alternative to storing paper forms. Scanned forms must be clear and not altered in any way.

If a payee:

• submits a new TFN declaration (NAT 3092), you must retain a copy of the earlier form for the current and following financial year.
• has not received payments from you for 12 months, you must retain a copy of the last completed form for the current and following financial year.

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