4.1.1.10 TFN Requirements for FTB

Summary

In making an effective claim (1.1.E.10) for FTB, an individual (1.1.I.90) is required to provide a TFN statement for each TFN claim person or TFN substitution person (1.1.T.50), as relevant. In some circumstances, a TFN may be required again later after the claim has been determined. In this case, the TFNs may be required for each TFN determination person. This topic includes information about the following:

• TFN statement,
• providing a TFN,
• making a TFN statement.

An ACO (1.1.A.80) is not required to provide a TFN when claiming FTB.

Explanation: ACOs are not-for-profit organisations, and therefore are not required to lodge tax returns with the ATO. FTB is not reconciled for ACOs and therefore there is no need for ACOs to have TFNs.

Act reference: FA(Admin)Act section 8 TFN requirement to be satisfied for claims for FTB by instalment or for a past period to be effective, section 8A TFN requirement to be satisfied for claim in substitution because of the death of another individual to be effective

Policy reference: FA Guide 4.1.1.20 Exemption from TFN Requirements for FTB, 4.2.2 Requirements for an Effective Claim, 4.2.3 Determination of FTB Claim

FTB claim in normal circumstances

For an instalment claim or a past period claim (1.1.P.60) to be effective, a statement must be made in relation to each TFN claim person (1.1.T.50).

Under certain circumstances a person claiming FTB may be exempted from providing a TFN.

Policy reference: FA Guide 4.1.1.20 Exemption from TFN Requirements for FTB

Bereavement claim (1.1.B.20)

For a bereavement claim for FTB because of the death of another person to be effective, a statement must be made in relation to each TFN substitution person (1.1.T.50), that is, the deceased and their partner.

Policy reference: FA Guide 2.1.1.110 Death of an FTB or Regular Care Child, 2.2.2 Death of an Individual Eligible for FTB, 4.2.2.10 Common FTB Claim Requirements, 4.2.2.30 Specific Requirements for Bereavement Claim

TFNs required after claim is determined

If the claim for FTB has already been determined, and the TFNs are required, the applicant (1.1.A.72) and their partner (1.1.P.30), if they have one, are TFN determination persons (1.1.T.50).

Examples:

• An applicant provided a TFN when they lodged the claim, and FTB was granted, but the TFN was subsequently found to be invalid for some reason.
• An applicant provided their own TFN when making a claim for FTB, and was granted a temporary exemption for their partner's TFN. The exemption is later reviewed, and the partner's TFN is requested.

TFN statement

The following table outlines the circumstances under which a TFN statement is made.

Act reference: FA(Admin)Act section 8 TFN requirement to be satisfied for claims for FTB by instalment or for a past period to be effective

Providing a TFN

Only the applicant can provide a TFN. If the TFN is not available, another kind of TFN statement can be made by:

• the TFN claim person, or
• the surviving TFN substitution person.

The applicant must provide the TFN statement on the claim form. Their partner, or the surviving TFN substitution person, must provide their TFN statement on the approved form, which must be given with the claim form for instalment claims and past period claims.

The applicant may give the TFN to the FAO over the telephone if they, or their partner:

• has made a TFN statement which did not include the TFN, and
• they are able to provide the TFN at a later date.

Act reference: FA(Admin)Act section 4 Approval of use of electronic equipment etc. to do things for the purposes of the family assistance law, section 8(3) Statement of TFN, section 8A(3) Statement of TFN, section 8(6) How statement to be given, section 8A(6) How statement to be given

TFN unknown - ATO to notify

Either the applicant/recipient, their partner, or a surviving TFN substitution person, can authorise the Commissioner of Taxation to:

• inform them of their TFN, and
• inform the Secretary whether the person has a TFN, and if so, what the TFN is.

Act reference: FA(Admin)Act section 8(4) Statement that TFN claim person does not know what his or her TFN is, etc, section 8A(4) Statement that TFN substitution person does not know what his or her TFN is

Person has applied to ATO for TFN

If the applicant, their partner, or a surviving TFN substitution person has an application for a TFN pending with the ATO, they can authorise the Commissioner of Taxation to inform the Secretary:

• what the TFN is if it has been issued, or
• whether the application has been refused, or
• whether the application has been withdrawn.

Act reference: FA(Admin)Act section 8(5) Statement that an application for a TFN is pending, section 8A(5) Statement that an application for a TFN is pending

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Last reviewed: 1 December 2008