Terms we use
When we say:
- payer, we mean the business or individual making payments under the pay as you go (PAYG) withholding system. This includes payments from a superannuation income stream or compensation payments
- payee, we mean the individual being paid.
Who should complete this form
You should complete a Tax file number declaration form before you start to receive payments from a new payer. Payment can include:
- payments for work and services as an employee, company director or office holder
- payments under return-to-work schemes, labour hire arrangements or other specified payments
- benefit and compensation payments
- superannuation benefits.
Find out how to access the TFN declaration form.
Who should not complete this form
You don't need to complete this form if you:
- are a beneficiary wanting to provide your TFN to the trustee of a closely held trust – see TFN withholding for closely held trusts
- are receiving superannuation benefits from a super fund and your TFN has been quoted to the trustee of the super fund
- want to claim the seniors and pensioners tax offset (SAPTO) by reducing the amount withheld from payments made to you. You should complete a Withholding declaration.
- want to claim a zone, overseas forces or invalid and invalid carer tax offset by reducing the amount withheld from payments made to you. You should complete a Withholding declaration.
For more information on tax offsets, see Withholding declaration – calculating your tax offset.