18.104.22.168 TFN Requirements for Non-residents
To make an effective claim for FTB and/or an effective claim for more than zero rate of CCB, an individual must supply their TFN and the TFN of their partner (1.1.P.30), if they have one. Where their partner is not residing in Australia, they may not have a TFN. Non-residents of Australia who do not have a TFN must apply for one by completing the 'TFN - Application or enquiry for individuals living outside Australia' (NAT2628). The ATO will give priority to an individual and their partner if a TFN is required for FTB and/or CCB purposes.
Declining to provide a TFN statement is not an offence, but the applicant's FTB claim may not be effective or their FTB payment may cease to be payable if a TFN statement is not provided.
Act reference: FA(Admin)Act section 8 Tax file number requirement to be satisfied for claims for FTB by instalment…, section 8A Tax file number requirement to be satisfied for claim in substitution because…, section 49E Tax file number requirement to be satisfied for claim by individual for payment of CCB…, section 49F Tax file number requirement to be satisfied for claim by individual for payment of CCB by single payment/in substitution because of the death…, section 58 Variation where failure to provide tax file number
Policy reference: FA Guide 22.214.171.124 TFN Requirements for FTB, 126.96.36.199 Exemption from TFN Requirements for FTB, 188.8.131.52 TFN Requirements for CCB, 4.2.2 Requirements for an Effective Claim, 5.1.3 Protection of Information.