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  • How to complete this form

    Section A: Payee's declaration

    Questions 1 and 2

    Complete with your personal information.

    Question 3 – What is your tax file number (TFN)?

    We and your payer are authorised by the Taxation Administration Act 1953 to request your tax file number (TFN). It is not an offence not to quote your TFN. However, quoting your TFN reduces the risk of administrative errors and having extra tax withheld. Your payer is required to withhold the top rate of tax from all payments made to you if you do not provide your TFN or claim an exemption from quoting your TFN.

    How do you find your TFN?

    You can find your TFN on:

    • your income tax notice of assessment
    • correspondence we send you
    • a payment summary or income statement your payer issues to you.

    If you have a tax agent, they may also be able to tell you your TFN.

    If you still can't find your TFN, you can:

    If you phone or visit us we need to know we are talking to the correct person before discussing your tax affairs. We will ask you for details only you or your authorised representative would know.

    Print X in the appropriate box if you:

    • have lodged a Tax file number – application or enquiry for individuals or made a phone or counter enquiry to obtain your TFN
    • are claiming an exemption from quoting a TFN. You are exempt from quoting your TFN if you meet any of the following conditions    
      • you are under 18 years of age and do not earn enough to pay tax
      • you receive certain Centrelink pensions, benefits or allowances or a service pension from the Department of Veterans' Affairs. However, you will need to quote your TFN if you receive Jobseeker Payment from 20 March 2020, Youth, Austudy, Newstart, sickness or parenting allowance
      • you receive benefits from the Military Rehabilitation and Compensation Commission.
       

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    Question 4 – Are you an Australian resident for tax purposes or a working holiday maker?

    Generally, we consider you to be an Australian resident for tax purposes if you:

    • have always lived in Australia or you have come to Australia and now live here permanently
    • are an overseas student doing a course that takes more than six months to complete
    • migrate to Australia and intend to reside here permanently.

    If you go overseas temporarily and do not set up a permanent home in another country, you may continue to be treated as an Australian resident for tax purposes.

    If you are in Australia on a working holiday visa (subclass 417) or a work and holiday visa (subclass 462) you must place an X in the working holiday maker box. Special rates of tax apply for working holiday makers.

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    If you’re not an Australian resident for tax purposes or a working holiday maker, place an X in the foreign resident box, unless you are in receipt of an Australian Government pension or allowance.

    Temporary residents can claim super when leaving Australia, if all requirements are met.

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    Foreign resident tax rates are different

    A higher rate of tax applies to a foreign resident’s taxable income. Foreign residents are not entitled to a tax-free threshold, nor can they claim tax offsets to reduce withholding.

    Answer no to this question if you are not an Australian resident for tax purposes, unless you are in receipt of an Australian government pension or allowance. If your answer here is no, you must also answer no to Question 5.

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    Question 5 – Do you want to claim the tax-free threshold from this payer?

    The tax-free threshold is the amount of income you can earn each financial year that is not taxed. By claiming the threshold, you reduce the amount of tax that is withheld from your pay during the year.

    Answer yes if you want to claim the tax-free threshold, you are an Australian resident for tax purposes and one of the following applies:

    • you are not currently claiming the tax-free threshold from another payer
    • you are currently claiming the tax-free threshold from another payer and your total income from all sources will be less than the tax-free threshold.

    Answer yes if you are a foreign resident in receipt of an Australian Government pension or allowance.

    Answer no if none of the above applies or you are a working holiday maker.

    If you receive any taxable government payments or allowances such as Jobseeker payment from 20 March 2020, Newstart, Austudy or Youth Allowance, you are likely to be already claiming the tax-free threshold from that payment.

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    Question 6 – Do you have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Trade Support Loan (TSL) debt?

    Answer yes if you have a HELP, VSL, FS, SSL or TSL debt.

    Answer no if you do not have a HELP, VSL, FS, SSL or TSL debt, or you have repaid your debt in full.

    You have a HELP debt if either:

    • the Australian Government lent you money under HECS-HELP, FEE-HELP, OS-HELP, VET FEE-HELP, VET Student loans prior to 1 July 2019 or SA-HELP
    • you have a debt from the previous Higher Education Contribution Scheme (HECS).

    You have a SSL debt if you have an ABSTUDY SSL debt.

    You have a separate VSL debt that is not part of your HELP debt if you incurred it from 1 July 2019.

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    Question 7 – Do you want to claim or vary your tax offset entitlement by reducing the amount withheld from payments made to you?

    There are two categories of tax offsets in this section at this question:

    1. Invalid or invalid carer tax offset
    2. Zone or overseas forces tax offset.

    See also:

    Overestimating your entitlement to any of these benefits may result in a tax debt at the end of the year. Similarly, underestimating may lead to a tax refund.

    If you cannot estimate your entitlements to certain benefits for the year, you can claim it at the end of the financial year on your tax return.

    Question 8 – Do you want to claim the seniors and pensioners tax offset (SAPTO) by reducing the amount withheld from payments made to you?

    Claim the tax offset from only one payer

    It is against the law to claim tax offsets from more than one payer at the same time.

    If your income comes from more than one source, do not complete this question for any of your payers.

    How your income affects the amount of your tax offset

    You must meet the eligibility conditions to receive SAPTO. Your rebate income, not your taxable income, determines the amount of SAPTO, if any, you will receive.

    Answer yes if you are eligible and choose to claim SAPTO from this payer by reducing the amount withheld from payments made to you during the year.

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    Declaration

    Make sure that you have signed and dated the declaration. Give your completed declaration to your payer.

    Last modified: 03 Jul 2019QC 16347