4.1.1.30 TFN Requirements for CCB

Summary

This topic contains information on the TFN requirements for CCB entitlement (1.1.E.30). It covers the requirements for both approved care (1.1.A.90) and registered care (1.1.R.20).

TFN requirements - approved care

Centrelink uses TFNs to request actual income details from the ATO in order to conduct end of financial year reconciliations. For a claim to be treated as complete, an individual, and their partner (1.1.P.30) if they have one, are required to provide any of the following:

  • their TFN,
  • a statement allowing Centrelink to get the number from the Tax Commissioner, or
  • evidence of an exemption from the Tax Commissioner.

Exception: An individual can opt NOT to provide their TFN details. These individuals will be determined to receive a zero rate of CCB and may still be eligible for CCR.

If TFN details are not provided at the time of claim, an individual has 28 days to submit these details, after which they are determined to be on zero rate of CCB. This means they are eligible for CCB, but payment is only made at the end of the income year after reconciliation if TFN is provided, otherwise the individual remains entitled to zero rate of CCB. If TFN details are provided after 28 days, the determination can be reviewed.

Act reference: FA(Admin)Act section 55C CCB % applicable to individual when tax file number information not given, section 58 Variation where failure to provide tax file number

Policy reference: FA Guide 4.8.1.20 CCB Entitlement Variations - Individuals Using an Approved Service Operating under CCMS, 6.4 Reconciliation

TFN requirements - registered care

An individual using registered care does NOT have to provide their TFN as their entitlement to the registered care rate of CCB is not means tested.

Last reviewed: 20 September 2016