1.1.T.30 Tax file number statement

Definition

The claim must contain the person's TFN statement. To satisfy this requirement the claimant must provide one of the following things:

  • if the claimant has a TFN and knows what it is, the TFN must be included in the claim,
  • if the claimant has a TFN but does not know what it is, the claim must include a statement that the claimant has asked the Commissioner of Taxation to inform the claimant of the TFN, and authorise the Commissioner of Taxation to provide the claimant's TFN to Centrelink, or
  • if the claimant does not have a TFN at the time of the claim, the claim must include a statement that the person has applied for a TFN, and authorise the Commissioner of Taxation to:
    • provide the TFN to Centrelink, or
    • advice Centrelink if the application for a TFN is refused, or
    • advise Centrelink if the application for a TFN has been withdrawn by the claimant.

Act reference: PPLAct section 59 Tax file number statement (PLP), 115DJ Tax file number statement (DAPP)

Last reviewed: 14 August 2017