Tax File Number Declaration Form - Fill, Sign Online, Download & Print - No Signup
NAT 3092-07.2016
Instructions and form
for
taxpayers
Tax file number
declaration
Information you provide in this declaration will allow your payer to
work out how much tax to withhold from payments made to you.
This is not a TFN application form.
To apply for a TFN, go to
ato.gov.au/tfn
Terms we use
When we say:
■
■
payer
, we mean the business or individual
making payments under the pay as you go
(PAYG) withholding system.
■
■
payee
, we mean the individual being paid.
Who should complete this form?
You should complete this form before you start to receive
payments from a new payer – for example:
■
■
payments for work and services as an employee,
company director or office holder
■
■
payments under return‑to‑work schemes, labour hire
arrangements or other specified payments
■
■
benefit and compensation payments
■
■
superannuation benefits.
You need to provide all information requested on this form.
Providing the wrong information may lead to incorrect
amounts of tax being withheld from payments made
to you.
You do not need to complete this form if you:
■
■
are a beneficiary wanting to provide your tax file number
(TFN) to the trustee of a closely held trust. For more
information, visit
ato.gov.au/trustsandtfnwithholding
■
■
have reached 60 years of age and started a super
benefit that does not include an untaxed element for
that benefit.
■
■
are receiving superannuation benefits from a super fund
and have been taken to have quoted your TFN to the
trustee of the super fund.
Section A: To be completed by
the payee
Question 1
What is your tax file number (TFN)?
You should give your TFN to your employer only after you start
work for them. Never give your TFN in a job application or over
the internet.
We and your payer are authorised by the
Taxation
Administration Act 1953
to request your TFN. It’s not an
offence not to quote your TFN. However, quoting your
TFN reduces the risk of administrative errors and having
extra tax withheld. Your payer is required to withhold the
top rate of tax from all payments made to you if you do
not provide your TFN or claim an exemption from quoting
your TFN.
How do you find your TFN?
You can find your TFN on any of the following:
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■
your income tax notice of assessment
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■
correspondence we send you
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a payment summary your payer issues to you.
If you have a tax agent, they may also be able to tell you
your TFN.
If you still can’t find your TFN, you can:
■
■
phone us on
13 28 61
between 8.00am and 6.00pm,
Monday to Friday
■
■
visit your nearest shopfront (phone us on
13 28 61
to make
an appointment).
If you phone or visit us we need to know we are talking to
the correct person before discussing your tax affairs. We will
ask you for details only you, or your authorised representative
would know.
You don’t have a TFN
If you don’t have a TFN and want to provide a TFN to your
payer, you will need to apply for one.
For more information about applying for a TFN, visit
ato.gov.au/tfn
You may be able to claim an exemption from quoting
your TFN.
Print X in the appropriate box if you:
■
■
have lodged a TFN application form or made an enquiry to
obtain your TFN. You now have 28 days to provide your TFN
to your payer, who must withhold at the standard rate during
this time. After 28 days, if you have not given your TFN to
your payer, they will withhold the top rate of tax from future
payments
■
■
are claiming an exemption from quoting a TFN because you
are under 18 years of age and do not earn enough to pay
tax, or you are an applicant or recipient of certain pensions,
benefits or allowances from the
–– Department of Human Services – however, you will need
to quote your TFN if you receive a Newstart, Youth or
sickness allowance, or an Austudy or parenting payment
–– Department of Veterans’ Affairs – a service pension under
the
Veterans’ Entitlement Act 1986
–– Military Rehabilitation and Compensation Commission.
Providing your TFN to your super fund
Your payer must give your TFN to the super fund they pay your
contributions to. If your super fund does not have your TFN,
you can provide it to them separately. This ensures:
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■
your super fund can accept all types of contributions to your
accounts
■
■
additional tax will not be imposed on contributions as a result
of failing to provide your TFN
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■
you can trace different super accounts in your name.
For more information about providing your TFN to your
super fund, visit
ato.gov.au/supereligibility
Question 2–5
Complete with your personal information.
Question 6
On what basis are you paid?
Check with your payer if you are not sure.
Question 7
Are you an Australian resident for tax
purposes?
Generally, we consider you to be an Australian resident for tax
purposes if you:
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■
have always lived in Australia or you have come to Australia
and now live here permanently
■
■
are an overseas student doing a course that takes more than
six months to complete
■
■
migrate to Australia and intend to reside here permanently.
If you go overseas temporarily and do not set up a permanent
home in another country, you may continue to be treated as an
Australian resident for tax purposes.
Foreign resident tax rates are different
A higher rate of tax applies to a foreign resident’s taxable
income and foreign residents are not entitled to a tax‑free
threshold nor can they claim tax offsets to reduce
withholding, unless you are in receipt of an Australian
Government pension or allowance.
To check your Australian residency status for tax purposes
or for more information, visit
ato.gov.au/residency
Answer
no
to this question if you are not an Australian resident
for tax purposes, unless you are in receipt of an Australian
Government pension or allowance. If you answer
no
, you
must also answer
no
at question 10.
Question 8
Do you want to claim the tax‑free threshold
from this payer?
The tax‑free threshold is the amount of income you can earn
each financial year that is not taxed. By claiming the threshold,
you reduce the amount of tax that is withheld from your pay
during the year.
Answer
yes
if you want to claim the tax‑free threshold, you are
an Australian resident for tax purposes, and one of the following
applies:
■
■
you are not currently claiming the tax‑free threshold from
another payer
■
■
you are currently claiming the tax‑free threshold from another
payer and your total income from all sources will be less than
the tax‑free threshold.
Answer
yes
if you are a foreign resident in receipt of an
Australian Government pension or allowance.
Otherwise answer
no
.
If you receive any taxable government payments or
allowances, such as Newstart, Youth Allowance or
Austudy payment, you are likely to be already claiming
the tax‑free threshold from that payment.
For more information about the current tax‑free threshold,
which payer you should claim it from, or how to vary your
withholding rate, visit
ato.gov.au/taxfreethreshold
Question 9
Do you want to claim the seniors and
pensioners tax offset by reducing the amount
withheld from payments made to you?
Claim tax offsets with only one payer
You are not entitled to reduce your withholding amounts,
or claim the seniors and pensioners tax offset (SAPTO),
with more than one payer at the same time.
If you receive income from more than one source and
need help with this question, phone
1300 360 221
between 8.00am and 6.00pm, Monday to Friday.
2
Tax file number declaration
How your income affects the amount of your tax offset
You must meet the eligibility conditions to receive SAPTO.
Your rebate income, not your taxable income, determines the
amount of SAPTO, if any, you will receive.
Answer
yes
if you are eligible and choose to claim SAPTO with
this payer. To reduce the amount withheld from payments you
receive during the year from this payer, you will also need to
complete a
Withholding declaration
(NAT 3093).
Answer
no
if one of the following applies:
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■
you are not eligible for SAPTO
■
■
you are already claiming SAPTO with another payer
■
■
you are eligible but want to claim your entitlement to the
tax offset as a lump sum in your end‑of‑year income tax
assessment.
For more information about your eligibility to claim the tax
offset or rebate income, visit
ato.gov.au/taxoffsets
Question 10
Do you want to claim a zone, overseas
forces or invalid and invalid carer tax offset
by reducing the amount withheld from
payments made to you?
Claim tax offsets with only one payer
You are not entitled to claim tax offsets with more than one
payer at the same time.
You may be eligible for one or more of the following:
■
■
a zone tax offset if you live or work in certain remote or
isolated areas of Australia
■
■
an overseas forces tax offset if you serve overseas as a
member of Australia’s Defence Force or a United Nations
armed force
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■
an invalid and invalid carer tax offset.
Answer
yes
to this question if you are eligible and choose
to receive tax offsets by reducing the amount withheld from
payments made to you from this payer. You also need to
complete a
Withholding declaration
(NAT 3093).
Answer
no
to this question if you are either:
■
■
not eligible for the tax offsets
■
■
a foreign resident
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■
choose to receive any of these tax offsets as an end‑of‑year
lump sum through the tax system
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are already claiming the offset from another payer.
For more information about your entitlement,
visit
ato.gov.au/taxoffsets
Question 11
(a) Do you have a Higher Education Loan
Program (HELP), Student Start‑up Loan
(SSL) or Trade Support Loan (TSL) debt?
Answer
yes
if you have a HELP, SSL or TSL debt.
Answer
no
if you do not have a HELP, SSL or TSL debt, or you
have repaid your debt in full.
You have a HELP debt if either:
■
■
the Australian Government lent you money under
HECS‑HELP, FEE‑HELP, OS‑HELP, VET FEE‑HELP or
SA‑HELP.
■
■
you have a debt from the previous Higher Education
Contribution Scheme (HECS).
(b) Do you have a Financial Supplement debt?
Answer
yes
if you have a Financial Supplement debt.
Answer
no
if you do not have a Financial Supplement debt, or
you have repaid your debt in full.
For information about repaying your HELP, SSL, TSL or
Financial Supplement debt, visit
ato.gov.au/getloaninfo
Have you repaid your HELP, SSL, TSL or Financial
Supplement debt?
When you have repaid your HELP, SSL, TSL or Financial
Supplement debt, you need to complete a
Withholding
declaration
(NAT 3093) notifying your payer of the change
in your circumstances.
Sign and date the declaration
Make sure you have answered all the questions in
section A, then sign and date the declaration. Give
your completed declaration to your payer to complete
section B.
Section B: To be completed by
the payer
Important information for payers – see the reverse side of
the form.
Lodge online
Payers can lodge TFN declaration reports online if you
have software that complies with our specifications.
For more information about lodging the TFN declaration
report online, visit
ato.gov.au/lodgetfndeclaration
Tax file number declaration
3
© Australian Taxation Office for the
Commonwealth of Australia, 2016
You are free to copy, adapt, modify, transmit and distribute this material as
you wish (but not in any way that suggests the ATO or the Commonwealth
endorses you or any of your services or products).
Published by
Australian Taxation Office
Canberra
July 2016
JS 35902
Our commitment to you
We are committed to providing you with accurate, consistent and clear
information to help you understand your rights and entitlements and meet
your obligations.
If you follow our information in this publication and it turns out to be incorrect,
or it is misleading and you make a mistake as a result, we must still apply the law
correctly. If that means you owe us money, we must ask you to pay it but we will
not charge you a penalty. Also, if you acted reasonably and in good faith we will
not charge you interest.
If you make an honest mistake in trying to follow our information in this publication
and you owe us money as a result, we will not charge you a penalty. However, we
will ask you to pay the money, and we may also charge you interest. If correcting
the mistake means we owe you money, we will pay it to you. We will also pay you
any interest you are entitled to.
If you feel that this publication does not fully cover your circumstances, or you
are unsure how it applies to you, you can seek further assistance from us.
We regularly revise our publications to take account of any changes to the law,
so make sure that you have the latest information. If you are unsure, you can
check for more recent information on our website at
ato.gov.au
or contact us.
This publication was current at
July 2016
.
More information
Internet
■
■
For general information about TFNs, tax and super in
Australia, including how to deal with us online, visit our
website at
ato.gov.au
■
■
For information about applying for a TFN on the web,
visit our website at
ato.gov.au/tfn
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■
For information about your super, visit our website at
ato.gov.au/superseeker
Useful products
In addition to this TFN declaration, you may also need to
complete and give your payer the following forms which
you can download from our website at
ato.gov.au
:
■
■
Withholding declaration
(NAT 3093) if you want to
–– claim entitlement to the seniors and pensioners tax offset
(question 9) or other tax offsets (question 10)
–– change information you previously provided in a TFN
declaration.
■
■
Medicare levy variation declaration
(NAT 0929) if you qualify
for a reduced rate of Medicare levy or are liable for the
Medicare levy surcharge. You can vary the amount your
payer withholds from your payments.
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■
Standard choice form
(NAT 13080) to choose a super fund
for your employer to pay super contributions to. You can find
information about your current super accounts and transfer
any unnecessary super accounts through myGov after you
have linked to the ATO. Temporary residents should visit
ato.gov.au/departaustralia
for more information about
super.
Other forms and publications are also available from our
website at
ato.gov.au/onlineordering
or by phoning
1300 720 092
.
Phone
■
■
Payee – for more information, phone
13 28 61
between
8.00am and 6.00pm, Monday to Friday. If you want to vary
your rate of withholding, phone
1300 360 221
between
8.00am and 6.00pm, Monday to Friday.
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■
Payer – for more information, phone
13 28 66
between
8.00am and 6.00pm, Monday to Friday.
If you phone, we need to know we’re talking to the right person
before we can discuss your tax affairs. We’ll ask for details only
you, or someone you’ve authorised, would know. An authorised
contact is someone you’ve previously told us can act on your
behalf.
If you do not speak English well and need help from the ATO,
phone the Translating and Interpreting Service on
13 14 50
.
If you are deaf, or have a hearing or speech impairment, phone
the ATO through the National Relay Service (NRS) on the
numbers listed below:
■
■
TTY users – phone
13 36 77
and ask for the ATO number
you need (if you are calling from overseas, phone
+61 7 3815 7799
)
■
■
Speak and Listen (speech‑to‑speech relay) users – phone
1300 555 727
and ask for the ATO number you need (if you
are calling from overseas, phone
+61 7 3815 8000
)
■
■
Internet relay users – connect to the NRS on
relayservice.gov.au
and ask for the ATO number you need.
If you would like further information about the
National Relay Service, phone
1800 555 660
or email
helpdesk@relayservice.com.au
Privacy of information
Taxation law authorises the ATO to collect information and to
disclose it to other government agencies. For information about
your privacy, go to
ato.gov.au/privacy
4
Tax file number declaration
3 What is your legal name or registered business name
(or your individual name if not in business)?
5 Who is your contact person?
Business phone number
4 What is your business address?
Suburb/town/locality
State/territory
Postcode
There are penalties for deliberately making a false or misleading statement.
Signature of payer
DECLARATION by payer:
I declare that the information I have given is true and correct.
Month
Year
Day
Date
6 If you no longer make payments to this payee, print X in this box.
Yes
No
2 If you don’t have an ABN or withholding payer number,
have you applied for one?
Section B:
To be completed by the PAYER
(if you are not lodging online)
Branch number
(if applicable)
1 What is your Australian business number (ABN) or
withholding payer number?
Return the completed original ATO copy to:
Australian Taxation Office
PO Box 9004
PENRITH NSW 2740
IMPORTANT
See next page for:
■
payer obligations
■
lodging online.
ato.gov.au
This declaration is NOT an application for a tax file number.
■
Use a black or blue pen and print clearly in BLOCK LETTERS.
■
X
in the appropriate boxes.
■
Read all the instructions including the privacy statement before you complete this declaration.
Tax file number declaration
Once section A is completed and signed, give it to your payer to complete section B.
NAT 3092‑07.2016 [JS 35902]
Section A:
To be completed by the PAYEE
6 On what basis are you paid?
(Select only one.)
Full‑time
employment
Part‑time
employment
Casual
employment
Superannuation
or annuity
income stream
Labour
hire
7 Are you an Australian resident for tax purposes?
(Visit
ato.gov.au/residency
to check)
Yes
No
9 Do you want to claim the seniors and pensioners tax offset by
reducing the amount withheld from payments made to you?
No
Yes
Complete a
Withholding declaration
(NAT 3093), but only if you
are claiming the tax‑free threshold from this payer. If you have
more than one payer, see page 3 of the instructions.
8 Do you want to claim the tax‑free threshold from this payer?
Answer
no
here and at question 10 if you are a foreign resident,
except if you are a foreign resident in receipt of an Australian
Government pension or allowance.
No
Yes
Only claim the tax‑free threshold from one payer at a time, unless your
total income from all sources for the financial year will be less than the
tax‑free threshold.
There are penalties for deliberately making a false or misleading statement.
You MUST SIGN here
Signature
Month
Year
Day
Date
DECLARATION by payee:
I declare that the information I have given is true and correct.
10 Do you want to claim a zone, overseas forces or invalid and invalid carer
tax offset by reducing the amount withheld from payments made to you?
No
Complete a
Withholding declaration
(NAT 3093).
Yes
11 (a) Do you have a Higher Education Loan Program (HELP), Student Start‑up
Loan (SSL) or Trade Support Loan (TSL) debt?
(b) Do you have a Financial Supplement debt?
Your payer will withhold additional amounts to cover any compulsory
repayment that may be raised on your notice of assessment.
Yes
No
No
Your payer will withhold additional amounts to cover any compulsory
repayment that may be raised on your notice of assessment.
Yes
OR
I have made a separate application/enquiry to
the ATO for a new or existing TFN.
For more
information, see
question 1 on page 2
of the instructions.
OR
I am claiming an exemption because I am under
18 years of age and do not earn enough to pay tax.
OR
I am claiming an exemption because I am in
receipt of a pension, benefit or allowance.
1 What is your tax
file number (TFN)?
2 What is your name?
Title:
Mr
Mrs
Miss
Ms
Surname or family name
First given name
Other given names
3 If you have changed your name since you last dealt with the ATO,
provide your previous family name.
4 What is your date of birth?
Month
Year
Day
5 What is your home address in Australia?
Suburb/town/locality
State/territory
Postcode
30920716
Sensitive
(when completed)
Print form
Save form
Reset form
Payer information
The following information will help you comply with your pay as
you go (PAYG) withholding obligations.
Is your employee entitled to work in Australia?
It is a criminal offence to knowingly or recklessly allow
someone to work, or to refer someone for work, where
that person is from overseas and is either in Australia
illegally or is working in breach of their visa conditions.
People or companies convicted of these offences may
face fines and/or imprisonment. To avoid penalties, ensure
your prospective employee has a valid visa to work in
Australia before you employ them. For more information
and to check a visa holder’s status online, visit the
Department of Immigration and Border Protection website
at
immi.gov.au
Payer obligations
If you withhold amounts from payments, or are likely to withhold
amounts, the payee may give you this form with section A
completed. A TFN declaration applies to payments made after the
declaration is provided to you. The information provided on this form
is used to determine the amount of tax to be withheld from payments
based on the PAYG withholding tax tables we publish. If the payee
gives you another declaration, it overrides any previous declarations.
Has your payee advised you that they have applied
for a TFN, or enquired about their existing TFN?
Where the payee indicates at question 1 on this form that they have
applied for an individual TFN, or enquired about their existing TFN,
they have 28 days to give you their TFN.
You must withhold tax for
28 days at the standard rate according to the PAYG withholding
tax tables.
After 28 days, if the payee has not given you their TFN,
you must then withhold the top rate of tax from future payments,
unless we tell you not to.
If your payee has not given you a completed form
you must:
■
■
notify us within 14 days of the start of the withholding obligation by
completing as much of the payee section of the form as you can.
Print ‘PAYER’ in the payee declaration and lodge the form – see
‘Lodging the form’.
■
■
withhold the top rate of tax from any payment to that payee.
For a full list of tax tables, visit our website at
ato.gov.au/taxtables
Lodging the form
You need to lodge TFN declarations with us within 14 days after
the form is either signed by the payee or completed by you (if not
provided by the payee).
You need to retain a copy of the form
for your records.
For information about storage and disposal,
see below.
You may lodge the information:
■
■
online
– lodge your TFN declaration reports using software that
complies with our specifications. There is no need to complete
section B of each form as the payer information is supplied by
your software.
■
■
by paper
– complete section B and send the original to us
within 14 days.
For more information about lodging your
TFN declaration report online, visit our website
at
ato.gov.au/lodgetfndeclaration
Provision of payee’s TFN to the payee’s super fund
If you make a super contribution for your payee, you need to give
your payee’s TFN to their super fund on the day of contribution, or if
the payee has not yet quoted their TFN, within 14 days of receiving
this form from your payee.
Storing and disposing of TFN declarations
The TFN guidelines issued under the
Privacy Act 1988
require you to
use secure methods when storing and disposing of TFN information.
You may store a paper copy of the signed form or electronic files
of scanned forms. Scanned forms must be clear and not altered
in any way.
If a payee:
■
■
submits a new
TFN declaration
(NAT 3092), you must retain a
copy of the earlier form for the current and following financial year.
■
■
has not received payments from you for 12 months, you must
retain a copy of the last completed form for the current and
following financial year.
Penalties
You may incur a penalty if you do not:
■
■
lodge TFN declarations with us
■
■
keep a copy of completed TFN declarations for your
records
■
■
provide the payee’s TFN to their super fund where the
payee quoted their TFN to you.
