4.1.1.50 TFN requirements for SIFS
TFN requirements
SIFS cannot be paid until the individual applying for the payment provides a TFN statement (4.1.1.10).
If the individual is a member of a couple (1.1.M.50), or was a member of a couple at any time during the claim period, they must provide their partner's (and any previous partner's) TFN statement.
If the individual does not claim FTB, although they have a SIFS qualifying child (2.11.2), SIFS can still be paid if they (and their partner and/or any previous partners) provide TFN statements.
An individual is generally given 28 days to satisfy the TFN requirements. If they fail to provide a TFN statement their claim is taken not to have been made (that is, the claim would be ineffective).
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, 2.11.2 SIFS qualifying child, 5.1.3 Protection of information