1.1.T.50 TFN definitions (FTB, baby bonus)

Summary

The following terms are all related to TFN requirements for FTB and baby bonus.

Policy reference: FA Guide 4.1.1.10 TFN Requirements for FTB

The term tax file number has the same meaning as in Part VA of the Income Tax Assessment Act 1936.

Act reference: FA(Admin)Act section 3(1)-'tax file number'

Income Tax Assessment Act 1936 refer to Part VA Tax file numbers

A TFN claim person is:

the person claiming FTB, and if the person is claiming FTB,
- payments by instalment (1.1.I.100) - the person's partner (1.1.P.30) at the time of the claim, or
- for a past period (1.1.P.60) - any partner of the person during the past period, or
the person claiming baby bonus and the claimant's partner (if any) at the time of the claim.

Act reference: FA(Admin)Act section 3(1)-'TFN claim person'

A TFN determination person is:

the person who claimed FTB, and
if the person claimed FTB,
- payments by instalment - the person's partner (1.1.P.30) at any time since the determination of the claim, or
- for a past period - any partner of the person during the past period.

Act reference: FA(Admin)Act section 3(1)-'TFN determination person'

The TFN substitution person is:

the person who died, and
any partner of the deceased person during the period for which FTB or baby bonus is being claimed.

Act reference: FA(Admin)Act section 3(1)-'TFN substitution person'

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Last reviewed: 13 May 2013

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