184.108.40.206 TFN requirements for SIFS
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.
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 (i.e. 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.