1.1.T.50 TFN definitions (FTB, SIFS, SBP)

Summary

The following terms are all related to TFN requirements for FA purposes including FTB, SIFS and SBP.

Policy reference: FA Guide 4.1.1.10 TFN Requirements for FTB, 4.1.1.50 TFN Requirements for SIFS, 4.1.1.70 TFN Requirements for SBP

Definition: tax file number (TFN)

The term TFN has the same meaning as in the Income Tax Assessment Act 1936 Part VA.

Act reference: FA(Admin)Act section 3(1)-'tax file number'

Income Tax Assessment Act 1936 refer to Part VA Tax file numbers

Definition: TFN claim person

A TFN claim person is:

  • the person claiming FTB, and if the person is claiming FTB:
    • payments by instalment (1.1.I.100) - the person's partner (1.1.P.30) at the time of the claim, or
    • for a past period (1.1.P.60) - any partner of the person during the past period, or
  • the person claiming SIFS, and if the person is claiming SIFS:
    • the person's partner at the time of the claim, or
    • for a past period - any partner of the person during the past period, or
  • the person claiming SBP and the claimant's partner (if any) at the time of the claim.

Act reference: FA(Admin)Act section 3(1)-'TFN claim person'

Definition: TFN determination person

A TFN determination person is:

  • the person who claimed FTB, and
  • if the person claimed FTB, SIFS or SBP,
    • payments by instalment - the person's partner (1.1.P.30) at any time since the determination of the claim, or
    • for a past period - any partner of the person during the past period.

Act reference: FA(Admin)Act section 3(1)-'TFN determination person'

Definition: TFN substitution person

The TFN substitution person is:

  • the person who died, and
  • any partner of the deceased person during the period for which FTB, SIFS or SBP is being claimed.

Act reference: FA(Admin)Act section 3(1)-'TFN substitution person'

Last reviewed: 1 July 2016