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  • 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:

    • 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).

    Last modified: 25 Jan 2019QC 19081