Tax file numbers and super contributions

To effectively administer the super system, it's important that tax file numbers (TFNs) are provided when contributions are made to a super fund or RSA.

Super funds can use their members' TFNs:

• as a primary locator to link contributions and rollovers with member accounts and to locate member accounts
• to help consolidate super accounts within and across funds.

If you don't have a member's TFN:

• assessable contributions received on their behalf incur additional tax
• you must return any member contributions or super co-contributions within 30 days of becoming aware that you shouldn’t have accepted them (unless you obtain the member's TFN within that time).

Find out about:

• Obtaining member TFNs  
• Accepting and returning contributions
• Additional income tax
• Providing and using TFNs in the super system