• Instructions for your variation application

    The following instructions will help you complete your application.

    Section A: Your details

    A1 Tax file number

    If you choose not to provide your tax file number (TFN), your application may be delayed.

    A2 Employment declaration or TFN declaration

    You will not be granted a variation if you haven’t quoted your TFN to your payer, unless you are exempt from quoting your TFN.

    You are exempt from quoting a TFN if you are either:

    • under 18 years old and do not earn enough to pay tax
    • a recipient of certain pensions, benefits or allowances from Centrelink, Department of Veterans' Affairs, Military Rehabilitation and Compensation Commission.

    You must quote your TFN if you receive Austudy, Newstart Allowance, Sickness Allowance or Parenting Payment.

    A7 Authorised contact person who completed the form

    Only include if this application is not completed by you.

    A10 HELP, TSL, SSL and Financial Supplement overpayment amounts

    Include excess amounts withheld for your HELP, TSL, SSL and/or Financial Supplement debt.

    Attach a payslip or letter from your payer confirming the overpayment amount if lodging by paper.

    Complete this item if any of the following apply to you:

    • You have made a voluntary or compulsory repayment during the financial year which has reduced your HELP, TSL, SSL and/or Financial Supplement debt to nil, but your payer has continued to withhold amounts for these debts. When completing A13, use reason code:
      • 02A0 for HELP, TSL or SSL
      • 03C0 for Financial Supplement.

    You will also need to complete a new Withholding declaration (NAT 3093, 321KB) and lodge it with your payer to stop them withholding amounts for HELP, TSL, SSL and/or Financial Supplement.

    • Your payer has continued to withhold amounts for HELP, TSL, SSL and/or Financial Supplement after an adequate amount has been withheld to meet your anticipated compulsory repayment for the year. When completing A13, use reason code:
      • 02A1 for HELP TSL, SSL
      • 03C1 for Financial Supplement.
    • You have received approval from us to defer your compulsory HELP, TSL, SSL and/or Financial Supplement repayment for this financial year. When completing A13 and if a refund is required, use reason code:
      • 02B1 for HELP, TSL, SSL
      • 03D1 for Financial Supplement.
    • When completing A13 and no refund is required, use reason code:
      • 02B0 for HELP, TSL or SSL
      • 03D0 for Financial Supplement.

    A11 Australian resident for tax purposes

    Select your correct residency status. If you are unsure of your residency status or if you need more information:

    A13 Reason codes

    It is important to use the correct reason code. You can use multiple reason codes only if your application begins in the range 02 to 03.

    A13 reason codes

    Main category

    Reason code

    Sub-category

    Allowances

    00A0

    Car and phone

    00B0

    Car

    00C0

    Travel

    00E0

    Phone

    00F0

    Computer

    00G0

    Parking

    00H0

    Car and travel

    00I0

    Car and parking

    HELP/TSL/SSL

    02A0

    Overpayment – debt repaid – overpayment refund required

    02A1

    Overpayment – enough withholding amounts deducted already to cover repayment

    02B0

    Deferral – no overpayment

    02B1

    Deferral – overpayment refund required

    Financial Supplement

    03C0

    Overpayment – debt repaid – overpayment refund required

    03C1

    Overpayment – enough withholding amounts deducted already to cover repayment

    03D0

    Deferral – no payment

    03D1

    Deferral – overpayment refund required

    Section B Payer details

    B1 Australian business number (ABN)

    The implementation of your variation may be delayed if you do not provide a correct ABN.

    B2 Business name

    Provide your payer's business name.

    B3 Pay office postal address

    Provide your payer's pay office postal address. For privacy reasons, this should preferably be a PO Box, locked bag or similar address. We may not use the address you provide if we determine that it is not the payer's preferred address.

    B4 Pay officer's direct phone number

    Provide your pay officer's phone number.

    B5 Payroll ID or employee number

    Provide your payroll ID or employee number. Your payer uses this information for identity purposes.

    B6 Allowances

    If you receive an allowance for a tax deductible purpose (for example, travel or car expenses) you can apply to vary or reduce the amount withheld from your allowance. To do this, complete B1 to B7.

    B6(a) Allowance type

    Select the type of allowance you receive.

    B6(b) Total annual allowance

    Provide the amount of annual allowance you receive.

    B6(c) Annual percentage expended

    To calculate the annual percentage expended, use the following formula:

    Total of work-related expenses B7(a) to B7(c) divided by total annual allowance B6(b) multiplied by 100.

    Example: calculating annual percentage expended

    If your work-related expenses total $8,000 and your annual allowance is $10,000, you would calculate the annual percentage expended as follows:

    Work-related expenses total of B7(a) to B7(c) divided by total annual allowance B6(b) multiplied by 100

    End of example

    B7 Work-related expenses

    Provide the annual amount of work-related expenses you expect to incur.

    Refer to Deductions you can claim.

    Last modified: 01 May 2017QC 34406