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Payments when no tax file number (TFN) is quoted

Last updated 30 April 2020

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:

  • 47% (from 1 July 2017) from any payment of unused leave to a resident employee
  • 45% (from 1 July 2017) 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).

QC89566