The Guides to Social Policy Law is a collection of publications designed to assist decision makers administering social policy law. The information contained in this publication is intended only as a guide to relevant legislation/policy. The information is accurate as at the date listed at the bottom of the page, but may be subject to change. To discuss individual circumstances please contact Services Australia.

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 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
  • 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
  • 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
  • who claimed FTB, SIFS or SBP
    • payments by instalment - the person's partner 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: