How to complete this form
Section A: Payee’s declaration
Complete with your personal information.
What is your tax file number (TFN)?
We and your payer are authorised by the Taxation
Administration Act 1953 torequest your tax file number (TFN).
Itis not an offence not to quote your TFN. However, quoting
your TFN reduces the risk of administrative errors and having
extra tax withheld. Your payer is required to withhold the top
rate of tax from allpayments made to you if you do not provide
your TFN or claim an exemption from quoting your TFN.
How do you find your TFN?
You can find your TFN on any of the following:
your income tax notice of assessment
correspondence we send you
a payment summary your payer issues to you.
If you have a tax agent, they may also be able to tell you
If you still can’t find your TFN, you can:
phone us on 132861 between 8.00am and 6.00pm,
Monday to Friday
visit your nearest shopfront (phone us on 132861
complete a Tax file number – application or enquiry
If you phone or visit us we need to know we are talking to
the correct person before discussing your tax affairs. We will
ask you for details only you, or your authorised representative
Print X in the appropriate box if you:
have lodged a Tax file number – application or enquiry
forindividuals (NAT1432) or made a phone or counter
enquiry to obtain your TFN
are claiming an exemption from quoting a TFN. You are
exempt from quoting your TFN if you meet any of the
– you are under 18years of age and do not earn enough
– you receive certain Centrelink pensions, benefits or
allowances or a service pension from the Department
ofVeterans’ Affairs. However you will need to quote
your TFN if you receive Jobseeker Payment from
20March 2020, Youth, Austudy, Newstart, sickness
– you receive benefits from the Military Rehabilitation
Find out more
Refer to Tax file number on our website at ato.gov.au
Are you an Australian resident for taxpurposes
or a working holiday maker?
Generally, we consider you to be an Australian resident for
taxpurposes if you:
have always lived in Australia or you have come to Australia
and now live here permanently
are an overseas student doing a course that takes more than
six months to complete
migrate to Australia and intend to reside here permanently.
If you go overseas temporarily and do not set up a permanent
home in another country, you may continue to be treated as an
Australian resident for tax purposes.
If you are in Australia on a working holiday visa (subclass 417)
or a work and holiday visa (subclass 462) you must place an X
in the working holiday maker box. Special rates of tax apply for
working holiday makers.
For more information about working holiday makers, visit
If you’re not an Australian resident for tax purposes or a
working holiday maker, place an X in the foreign resident box,
unless you are in receipt of an Australian Government pension
Temporary residents can claim super when leaving Australia,
if all requirements are met. For more information, visit
Foreign resident tax rates are different
A higher rate of tax applies to a foreign resident’s
taxableincome and foreign residents are not entitled
to atax-free threshold nor can they claim tax offsets
to reduce withholding, unless you are in receipt of an
Australian Government pension or allowance.
To check your Australian residency status for tax purposes
or for more information visit ato.gov.au/residency
2 Withholding declaration