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TFN exemptions
When a Tax File Number (TFN) was not provided employers must use one of the following exemption codes:
Code | When to use |
---|---|
000000000 | Use if the payee has not provided a TFN or fails to provide one within 14 days. |
111111111 | Use if a payee does not provide a valid TFN or you receive a declaration from the payee which says they have applied for a TFN. This code should be updated with the payee’s TFN, or, with the no TFN quoted code when the payee fails to provide the TFN to the payer within the 28-day period allowed. |
333333333 | Use if a payee is under 18 years old and claims the general exemption because they don't earn enough for tax to be deducted. If circumstances change and the payee subsequently earns a level of income that attracts tax, a TFN will be required to be provided at that time. |
444444444 | Use if the payee is a recipient of a social security or service pension or benefit (other than Newstart, sickness allowance, special benefits or partner allowance) and an exemption from quoting a TFN may be claimed. |
Last modified 10mo ago