4.2.4.30 Claim Action 3 - TFN Not Provided

Is a letter required?

Yes.

Content of the letter

The letter must request:

• the outstanding TFN details for TFN claim persons (1.1.T.50), or
• authorisation for the FAO to obtain TFN details from the Commissioner of Taxation.

The letter should advise that the outstanding TFN details, or an authorisation to obtain them, must be lodged with the FAO within 14 days of the letter being received by the applicant (1.1.A.72).

What to do

FAO must advise the applicant that the date of the FTB claim will be the date the original claim was lodged if:

• the TFN statement or authorisation is provided within 14 days of the request being received by the applicant, or
• the applicant attends an interview within 14 days of contact.

If the applicant requests an exemption from the TFN requirements, their request must be considered and an exemption either granted or refused. If the exemption is refused, the applicant must be advised in writing.

Policy reference: FA Guide 4.1.1.10 TFN Requirements for FTB, 4.1.1.20 Exemption from TFN Requirements for FTB

Consequences of not complying with the request

If the applicant is unwilling or unable to provide the TFN information or authorisation within 14 days, the claim is not effective (1.1.E.10).

The applicant should be advised that an ineffective claim cannot be reinstated by any FAO action, and if they want to test their eligibility for FTB in the future they must lodge a new claim.

Record-keeping

An electronic or paper file record of this advice should be kept.

Policy reference: FA Guide 4.2.2.10 Common FTB Claim Requirements

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Last reviewed: 1 December 2008