Tax file number (TFN) declarations



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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The answers your payees provide on their Tax file number declaration (NAT 3092) determine the amount you need to withhold from their payments. A Tax file number declaration applies to any payments made after you receive the declaration. If you receive an updated declaration from a payee, it will override the previous one.

If a payee does not give you a valid Tax file number declaration within 14 days of starting a payer/payee relationship, you must complete a Tax file number declaration with all available details of the payee and send it to us.

When a TFN has not been provided

You must withhold 49% from any payment you make to a resident payee and 47% from a foreign resident payee (ignoring any cents) if all of the following apply:

  • they have not quoted their TFN
  • they have not claimed an exemption from quoting their TFN
  • they have not advised you that they have applied for a TFN or have made an enquiry with us.

If a payee states at question 1 of the Tax file number declaration they have lodged a Tax file number – application or enquiry for individuals (NAT 1432) with us, they have 28 days to provide you with their TFN.

If a payee has not given you their TFN within 28 days, you must withhold 46.5% from any payment you make to a resident payee and 45% from a foreign resident payee (ignoring any cents) unless we tell you not to.


Do not allow for any tax offsets or Medicare levy adjustment. Do not withhold any amount for:

  • Higher Education Loan Program (HELP) debts
  • Financial Supplement (FS) debts.
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Last modified: 18 Feb 2015QC 39418