Payments when no tax file number (TFN) is quoted

The usual rules for withholding do not apply to payments made to an employee who does not quote a valid TFN.

If no TFN is provided to you, withhold:

• 47% (from 1 July 2017) from any payment of unused leave to a resident employee
• 45% (from 1 July 2017) from any payment of unused leave to a foreign resident employee.

Go to Tax table for unused leave payments on termination of employment (NAT 3351).