4.1.6 TFN Statement for PLP Claim

Introduction

The claim for PLP must contain a TFN statement. To satisfy this requirement the claimant must provide one of the following statements:

  • if the claimant has a TFN and knows what it is, the TFN must be included in the claim, or
  • if the claimant has a TFN but does not know what it is, the claim must include a statement that the claimant has a TFN but does not know what it is and 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
    • advise Centrelink if the application for a TFN is refused, or
    • advise Centrelink if the application for a TFN has been withdrawn by the claimant.

TFN information is required to allow the remission of tax withholdings to the Commissioner of Taxation for claimants not paid PLP by their employer.

Note: Declining to provide a TFN statement is not an offence, but a claimant may not be paid PLP if they decide not to provide this information.

Act reference: PPLAct section 55 When a claim is effective, section 59 Tax file number statement

Privacy (Tax File Number) Rule 2015

Policy reference: PPL Guide 4.1.1 Effective Claims for PLP

Last reviewed: 14 August 2017