This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.
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We are authorised by the Taxation Administration Act 1953 to request your tax file number (TFN). We will use your TFN to identify you in our records. It is not an offence not to provide your TFN but if you don't our actions could be delayed.
We are also authorised by the Superannuation Guarantee (Administration) Act 1992 (SGAA) to collect information about individuals and employers. We use this information to help us administer the tax and super laws. If it isn't collected we can't administer the SGAA or take action. The information may be collected directly from you, or indirectly from an employer, individual or other third party entity.
Under the SGAA we are authorised to, among other things:
- process superannuation guarantee charge statements lodged by employers
- conduct audits on employers to verify compliance with the SGAA
- investigate queries from individuals about employers not paying superannuation contributions
- determine superannuation guarantee charge assessments on employers
- provide information and online tools for individuals and employers to help them understand and determine their rights and obligations under the SGAA
- use information provided by employers to facilitate superannuation payments for employees through the Small Business Superannuation Clearing House.
Where authorised by law, we may give this information to other government departments and agencies, including:
- Department of Education
- Department of Employment
- Department of Social Services
- Department of Human Services
- Department of Immigration and Border Protection
- State and Federal Police
- Australian Securities & Investment Commission
- Australian Prudential Regulation Authority
- Australian Bureau of Statistics
- Reserve Bank of Australia.
We may provide an employer’s name and the amount of an employee’s individual shortfall that has been reported to us to that employee.
We also provide taxpayer information to treaty partners overseas under international tax agreements.
If you have an Australian Business Number, some information on this form may be collected under the A New Tax System (Australian Business Number Act) 1999 and will be used to update your details on the Australian Business Register (ABR). Where authorised by law, selected information may be made publicly available and some may be passed to a wide range of government agencies, including Commonwealth, state and local government agencies.
Find out more
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- treaty partners
- Australian Business Register (ABR)External Link
- phone us on 13 28 66 between 8.00 am and 6.00pm Monday to Friday for more about agencies receiving information from the ABR
- write to us at GPO box 9990 in your capital city.