TFN exemptions

When a Tax File Number (TFN) was not provided employers must use one of the following exemption codes:

CodeWhen 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.

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