Tax file numbers and super contributions

Interest on no-TFN-quoted tax offset

You may claim interest if all the following conditions are met:

• A member quoted their TFN to their employer before the end of an income year.
• A member's employer failed to pass on the TFN to you when they made contributions on behalf of that member.
• The contributions you received then became part of your no-TFN-quoted contributions income.
• The member quotes their TFN to you, resulting in an entitlement to a no-TFN-quoted tax offset.
• The no-TFN-quoted tax offset was applied against your income tax assessment.

The first instance you may claim interest on no-TFN-quoted tax offsets is in:

• your income tax return for the year ended 30 June 2009, or
• the substituted accounting period (SAP).

There is no time limit for claiming interest on the no-TFN-quoted tax offset.

Sections within Claiming back additional tax

• Interest on no-TFN-quoted tax offset
• Interest on overpayment
• Evidence required to claim interest
• Calculating interest
• Period of interest