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Tax file number (TFN) declarations

Last updated 20 June 2021

Receiving and applying TFN declarations

The answers your payees provide on their Tax file number declaration 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 47% for residents, and 45% for foreign residents, if a super income stream payment is made to your payee and they:

  • have not quoted their TFN
  • have not claimed an exemption from quoting their TFN
  • have not advised you 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 that they have lodged a Tax file number application or enquiry for individuals with us, they have 28 days to provide you with their TFN.

If the payee has not given you their TFN within 28 days, you must withhold 47% from any payment you make to a resident payee and 45% from a foreign resident payee from the relevant element(s) of the taxable component of the super income stream payment (ignoring any cents) unless we tell you not to.

Do not allow for any tax offsets, or Medicare levy adjustments. Do not withhold any amount for study and training support loans.

When not to apply the no-TFN withholding rate

Do not apply the no-TFN withholding rate to:

  • the tax-free component, or taxed element of a capped defined benefit income stream, where the payee is 60 years old or over and the total of these amounts is below their defined benefit income cap
  • the taxed element of an account-based super income stream where the payee is 60 years or over.

In these circumstances no withholding is required.


Heather is 85 and is in receipt of a capped defined benefit income stream from a fully funded defined benefit fund for the full year. Heather's super fund does not have her TFN. As Heather is receiving an income stream from a fully funded defined benefit fund with an annual entitlement of $80,000, her super fund does not apply the no-TFN withholding rate.

End of example