4.1.1.40 TFN requirements for non-residents
Summary
This topic contains information for individuals (1.1.I.90) who wish to lodge a claim for FTB and whose partner is not residing in Australia.
To make an effective claim for FTB, 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 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 …
Policy reference: FA Guide 4.1.1.10 TFN requirements for FTB, 4.1.1.20 Exemption from TFN requirements for FTB, 4.2.2 Requirements for an effective claim, 5.1.3 Protection of information