Tax file number declaration
This publication is made up of two parts. The first part is the instructions that will help you complete the declaration and the second part is the ax file number declaration form you need to complete and give to your payer.
Who should complete this declaration?
You should complete a new ax file number declaration before you start to receive payments from a new payer, for example, when you start a new job or become entitled to a superannuation pension. Your payer must notify the Tax Office within 14 days of the start of the new arrangement.
The entity making the payment is your ‘payer’ and you are the ‘payee’. The information you provide in this declaration will help your payer work out how much tax to take out of payments to be made to you.
This declaration covers payments for:
work and services – payments to employees, company directors, office holders, as well as payments under return-to-work schemes, labour hire arrangements, or payments specified by regulation
benefit and compensation payments, and
retirement payments and annuities and eligible termination payments.
Varying your withholding rate
If you answer YES at question 10 or 11, you will need to get a Withholding declaration (NAT 3093) from your payer.
You also need to complete a Withholding declaration if at any time you wish to:
advise a change to your tax offset or family tax benefit entitlement
claim the tax-free threshold and discontinue claiming the threshold with other payers
advise that you have become or ceased to be an Australian resident for tax purposes, or
advise your payer of Higher Education Contribution Scheme (HECS) or Financial Supplement repayment obligations or changes.
You do not need to complete a new ax file number declaration if you have a current one with your payer (or Employment declaration or Annuity and superannuation pension declaration completed before 1 July 2000).
If you qualify for a reduced rate of Medicare levy or are liable for the Medicare levy surcharge, you can vary the amount your payer withholds from your payments by completing a Medicare levy variation declaration (NAT 0929).
Privacy of information
The Income ax Assessment Act 1936 authorises the Tax Office to request information in this declaration. This information will help the Tax Office administer the laws relating to taxation, and other government agencies administering other legislation covering Commonwealth benefits and superannuation. All information, including personal information, collected by the Tax Office is treated as confidential and is protected by the Income ax Assessment Act 1936 and the Privacy Act 1988.
The Tax Office may give this information to other government agencies as authorised by taxation law, for example, Commonwealth agencies which administer laws relevant to your particular situation. Depending on your situation these agencies could include Centrelink, the Australian Federal Police, the Child Support Agency, the Department of Veterans’ Affairs, the Department of Immigration and Multicultural and Indigenous Affairs, the Department of Family and Community Services and the Department of Education, Science and Training.
If you quote your tax file number (TFN) to your payer, in some circumstances the payer may, and in others must, give your TFN to your superannuation fund.
Only certain people and organisations can ask for your TFN. These include employers, some federal government agencies, trustees for superannuation funds, payers under the pay as you go (PAYG) system, higher education institutions, the Child Support Agency (CSA) and investment bodies such as banks. Section 202C of the Income ax Assessment Act 1936 authorises the Tax Office to request quotation of your TFN on this declaration for the purposes of administering taxation laws. It is not an offence not to quote your TFN but there may be consequences if you do not, for example, you may have more tax withheld than otherwise would occur.
If you need more information about how the tax laws protect your personal information, or have any concerns about how the Tax Office has handled your personal information, phone 13 28 61, between 8.00am and 6.00pm, Monday to Friday.
This ax file number declaration is not an application form for a tax file number (TFN).
If you have never had a TFN and want to provide your payer with your TFN you will need to complete a ax file number application or enquiry for an individual (NAT 1432). You will need to provide proof of identity documents as outlined on the application form.
How to fill in this declaration
Please print neatly in BLOCK LETTERS, one character to a box, like this:
26 O'CONNOR ST Please use a black or dark blue pen only.
For more information phone 13 28 61 between 8.00am and 6.00pm, Monday to Friday or visit www.ato.gov.au