• 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).

      Last modified: 23 Sep 2014QC 19081