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:
- 49% from any payment of unused leave to a resident employee
- 47% 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).