Member contributions
You can't accept any member contributions if your member hasn’t given you their tax file number (TFN). This includes contributions made by the member's spouse on their behalf.
If you receive a contribution from or on behalf of a member who hasn't provided their TFN, you must return the contribution to the person or entity that paid it. The contribution must be returned within 30 days, unless the member gives you their TFN within that time.
Super co-contributions
If you receive a super co-contribution payment from us for a member and don't have their TFN, you have 30 days to obtain the TFN so you can accept the payment.
If you can’t get the TFN you must return the co-contribution using a Superannuation payment variation advice form (NAT 8451), using the reason code 'NT' in section D of the form.
You can use one PVA form to return multiple co-contribution entitlements – you just need to ensure you complete a separate 'section D: member variation details' for each co-contribution you're returning. You have 28 days to allocate a co-contribution entitlement to the member's account or, if you're unable to do so, a further 7 days to return the entitlement to us. We’ll impose a general interest charge on any payments returned after this.
For more information, see No TFN supplied – additional income tax.