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  • Tax file number (TFN) declarations



    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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    The answers your payees provide on their Tax file number declaration (NAT 3092) determines the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one.

    If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us.

    What if a TFN has not been provided?

    You must withhold 46.5% for residents and 45% for foreign residents from the taxable component, ignoring any cents if a super income stream payment is made to your payee and one of the following applies:

    • they have not quoted their TFN
    • they have not claimed an exemption from quoting their TFN
    • they have not advised you that they have applied for a TFN or have made an enquiry with us.

    However, if your payee is aged 60 years or above, only withhold from the untaxed element of the taxable component.

    If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN.

    If the payee has not given you their TFN within 28 days, you must withhold 46.5% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to.


    Do not allow for any tax offsets or Medicare levy adjustments. Do not withhold any amount for:

    • Higher Education Loan Program (HELP) debts
    • Financial Supplement (FS) debts.
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    Last modified: 10 Nov 2015QC 25956