4.1.1.60 Exemption from TFN Requirements for SIFS

Summary

The Secretary may determine that an individual may remain entitled to SIFS, despite failing to provide a TFN, if the reason is that the individual cannot obtain this from their previous or current partner.

An individual is generally given 28 days to satisfy the TFN requirements. If an individual fails to provide a TFN statement their claim is taken not to have been made (i.e. the claim would be ineffective).

SIFS cannot be paid until the individual provides a TFN statement (4.1.1.10).

SIFS cannot be paid to the individual until their partner (and any previous partners) (1.1.M.50) provide a TFN statement, or the individual is exempt from providing a TFN statement (4.1.1.20).

Declining to provide a TFN statement is not an offence, but the applicant's SIFS claim may not be effective or their SIFS payment may cease to be payable if a TFN statement is not provided.

Act reference: FA(Admin)Act section 65KB Tax file number requirement to be satisfied for claims for a past period

Policy reference: FA Guide 1.1.T.50 TFN definitions (FTB, SIFS, SBP), 1.1.M.50 Member of a Couple, 4.1.1.20 Exempt from TFN Requirements for FTB

Last reviewed: 8 May 2017