ATO Tax Declaration

 

 

Tax file number declaration

  • NoteThis is not a TFN application form. To apply for a TFN, go to ato.gov.au/tfn

    Terms we use

    When we say:

      • payer, we mean the business or individual making payments under the pay as you go (PAYG) withholding system.
      • payee, we mean the individual being paid.

    Who should complete this form?

    You should complete this form before you start to receive payments from a new payer – for example:

        • payments for work and services as an employee, company director or office holder
        • payments under return-to-work schemes, labour hire arrangements or other specified payments
        • benefit and compensation payments
        • superannuation benefits.

    Note:You need to provide all information requested on this form. Providing the wrong information may lead to incorrect amounts of tax being withheld from payments made to you.

    Note:You do not need to complete this form if you:

          • are a beneficiary wanting to provide your tax file number (TFN) to the trustee of a closely held trust. For more information, visit ato.gov.au/trustsandtfnwithholding
          • have reached 60 years of age and started a super benefit that does not include an untaxed element for that benefit.
          • are receiving superannuation benefits from a super fund and have been taken to have quoted your TFN to the trustee of the super fund.

    You don’t have a TFN If you don’t have a TFN and want to provide a TFN to your payer, you will need to apply for one. For more information about applying for a TFN, visit ato.gov.au/tfn You may be able to claim an exemption from quoting your TFN.

          • have lodged a TFN application form or made an enquiry to obtain your TFN. You now have 28 days to provide your TFN to your payer, who must withhold at the standard rate during this time. After 28 days, if you have not given your TFN to your payer, they will withhold the top rate of tax from future payments
          • ■ are claiming an exemption from quoting a TFN because you are under 18 years of age and do not earn enough to pay tax, or you are an applicant or recipient of certain pensions, benefits or allowances from the – Department of Human Services – however, you will need to quote your TFN if you receive a Newstart, Youth or sickness allowance, or an Austudy or parenting payment – Department of Veterans’ Affairs – a service pension under the Veterans’ Entitlement Act 1986 – Military Rehabilitation and Compensation Commission.

    Providing your TFN to your super fund
    Your payer must give your TFN to the super fund they pay your contributions to. If your super fund does not have your TFN, you can provide it to them separately. This ensures:

          • your super fund can accept all types of contributions to your accounts
          • additional tax will not be imposed on contributions as a result of failing to provide your TFN
          • you can trace different super accounts in your name.

    For more information about providing your TFN to your super fund, visit ato.gov.au/supereligibility

    Question 2–5

    Complete with your personal information.

    Question 6

    On what basis are you paid?

    Check with your payer if you are not sure.

    Question 7

    Are you an Australian resident for tax purposes.

              • 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.

    How your income affects the amount of your tax offset

    You must meet the eligibility conditions to receive SAPTO. Your rebate income, not your taxable income, determines the amount of SAPTO, if any, you will receive. Answer yes if you are eligible and choose to claim SAPTO with this payer. To reduce the amount withheld from payments you receive during the year from this payer, you will also need to complete a Withholding declaration (NAT 3093).

            • you are not eligible for SAPTO
            • you are already claiming SAPTO with another payer
            • you are eligible but want to claim your entitlement to the tax offset as a lump sum in your end‑of‑year income tax assessment.

    Note:For more information about your eligibility to claim the tax offset or rebate income, visit ato.gov.au/taxoffsets

    Question 10 Do you want to claim a zone, overseas forces or invalid and invalid carer tax offset by reducing the amount withheld from payments made to you?

    Claim tax offsets with only one payer

    You are not entitled to claim tax offsets with more than one payer at the same time.

              • a zone tax offset if you live or work in certain remote or isolated areas of Australia
              • an overseas forces tax offset if you serve overseas as a member of Australia’s Defence Force or a United Nations armed force
              • an invalid and invalid carer tax offset.

    Answer yes to this question if you are eligible and choose to receive tax offsets by reducing the amount withheld from payments made to you from this payer. You also need to complete a Withholding declaration (NAT 3093).

              • not eligible for the tax offsets
              • a foreign resident
              • choose to receive any of these tax offsets as an end-of-year lump sum through the tax system
              • are already claiming the offset from another payer

    Note:For more information about your entitlement, visit ato.gov.au/taxoffsets

    More information

    Internet

              • For general information about TFNs, tax and super in Australia, including how to deal with us online, visit our website at ato.gov.au
              • For information about applying for a TFN on the web, visit our website at ato.gov.au/tfn
              • For information about your super, visit our website at ato.gov.au/superseeker

    Useful products

    In addition to this TFN declaration, you may also need to complete and give your payer the following forms which you can download from our website at ato.gov.au

              • Withholding declaration (NAT 3093) if you want to – claim entitlement to the seniors and pensioners tax offset (question 9) or other tax offsets (question 10) – change information you previously provided in a TFN declaration.
              • Medicare levy variation declaration (NAT 0929) if you qualify for a reduced rate of Medicare levy or are liable for the Medicare levy surcharge. You can vary the amount your payer withholds from your payments.
              • Standard choice form (NAT 13080) to choose a super fund for your employer to pay super contributions to. You can find information about your current super accounts and transfer any unnecessary super accounts through myGov after you have linked to the ATO. Temporary residents should visit ato.gov.au/departaustralia for more information about super.

    Our commitment to you

    We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.
    If you follow our information in this publication and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we must still apply the law correctly. If that means you owe us money, we must ask you to pay it but we will not charge you a penalty. Also, if you acted reasonably and in good faith we will not charge you interest.
    If you make an honest mistake in trying to follow our information in this publication and you owe us money as a result, we will not charge you a penalty. However, we will ask you to pay the money, and we may also charge you interest. If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to.
    If you feel that this publication does not fully cover your circumstances, or you are unsure how it applies to you, you can seek further assistance from us.
    We regularly revise our publications to take account of any changes to the law, so make sure that you have the latest information. If you are unsure, you can check for more recent information on our website at ato.gov.au or contact us. This publication was current at July 2016.

  • Question 1 What is your tax file number (TFN)?

    You should give your TFN to your employer only after you start work for them. Never give your TFN in a job application or over the internet.
    We and your payer are authorised by the Taxation Administration Act 1953 to request your TFN. It’s 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 all payments made to you if you do not provide your TFN or claim an exemption from quoting your TFN.

    How do you find your TFN?

    • 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 your TFN.
    • phone us on 13 28 61 between 8.00am and 6.00pm, Monday to Friday
    • visit your nearest shopfront (phone us on 13 28 61 to make an appointment).

    Foreign resident tax rates are different A higher rate of tax applies to a foreign resident’s taxable income and foreign residents are not entitled to a tax-free threshold nor can they claim tax offsets to reduce withholding, unless you are in receipt of an Australian Government pension or allowance.

    Note:To check your Australian residency status for tax purposes or for more information, visit ato.gov.au/residency. Answer no to this question if you are not an Australian resident for tax purposes, unless you are in receipt of an Australian Government pension or allowance. If you answer no, you must also answer no at question 10.

    Question 8 Do you want to claim the tax‑free threshold from this payer?

    The tax-free threshold is the amount of income you can earn each financial year that is not taxed. By claiming the threshold, you reduce the amount of tax that is withheld from your pay during the year. Answer yes if you want to claim the tax-free threshold, you are an Australian resident for tax purposes, and one of the following applies:

    • you are not currently claiming the tax-free threshold from another payer
    • you are currently claiming the tax-free threshold from another payer and your total income from all sources will be less than the tax-free threshold

    Note:Answer yes if you are a foreign resident in receipt of an Australian Government pension or allowance. Otherwise answer no.
    If you receive any taxable government payments or allowances, such as Newstart, Youth Allowance or Austudy payment, you are likely to be already claiming the tax‑free threshold from that payment.
    For more information about the current tax-free threshold, which payer you should claim it from, or how to vary your withholding rate, visit ato.gov.au/taxfreethreshold

    Question 9 Do you want to claim the seniors and pensioners tax offset by reducing the amount withheld from payments made to you?

    Claim tax offsets with only one payer You are not entitled to reduce your withholding amounts, or claim the seniors and pensioners tax offset (SAPTO), with more than one payer at the same time. If you receive income from more than one source and need help with this question, phone 1300 360 221 between 8.00am and 6.00pm, Monday to Friday.

    Question 11 (a) Do you have a Higher Education Loan Program (HELP), Student Start‑up Loan (SSL) or Trade Support Loan (TSL) debt?

    Answer yes if you have a HELP, SSL or TSL debt. Answer no if you do not have a HELP, SSL or TSL debt, or you have repaid your debt in full.

    Note:

    • the Australian Government lent you money under HECS-HELP, FEE-HELP, OS-HELP, VET FEE-HELP or SA-HELP.
    • you have a debt from the previous Higher Education Contribution Scheme (HECS).

    (b) Do you have a Financial Supplement debt?

    Answer yes if you have a Financial Supplement debt. Answer no if you do not have a Financial Supplement debt, or you have repaid your debt in full.

    Note:For information about repaying your HELP, SSL, TSL or Financial Supplement debt, visit ato.gov.au/getloaninfo
    Have you repaid your HELP, SSL, TSL or Financial Supplement debt? When you have repaid your HELP, SSL, TSL or Financial Supplement debt, you need to complete a Withholding declaration (NAT 3093) notifying your payer of the change in your circumstances.
    Sign and date the declaration Make sure you have answered all the questions in section A, then sign and date the declaration. Give your completed declaration to your payer to complete section B.

    Section B: To be completed by the payer

    Note:Important information for payers – see the reverse side of the form.
    Lodge online Payers can lodge TFN declaration reports online if you have software that complies with our specifications. For more information about lodging the TFN declaration report online, visit ato.gov.au/lodgetfndeclaration

    Phone

    • Payee – for more information, phone 13 28 61 between 8.00am and 6.00pm, Monday to Friday. If you want to vary your rate of withholding, phone 1300 360 221 between 8.00am and 6.00pm, Monday to Friday.
    • Payer – for more information, phone 13 28 66 between 8.00am and 6.00pm, Monday to Friday.

    If you phone, we need to know we’re talking to the right person before we can discuss your tax affairs. We’ll ask for details only you, or someone you’ve authorised, would know. An authorised contact is someone you’ve previously told us can act on your behalf. If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50. If you are deaf, or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below:

    • TTY users – phone 13 36 77 and ask for the ATO number you need (if you are calling from overseas, phone +61 7 3815 7799)
    • Speak and Listen (speech-to-speech relay) users – phone 1300 555 727 and ask for the ATO number you need (if you are calling from overseas, phone +61 7 3815 8000)
    • Internet relay users – connect to the NRS on relayservice.gov.au and ask for the ATO number you need. If you would like further information about the National Relay Service, phone 1800 555 660 or email helpdesk@relayservice.com.au

    Privacy of information

    Taxation law authorises the ATO to collect information and to disclose it to other government agencies. For information about your privacy, go to ato.gov.au/privacy
    4 Tax file number declaration
    3 What is your legal name or registered business name (or your individual name if not in business)?
    5 Who is your contact person?
    Business phone number
    4 What is your business address?
    Suburb/town/locality
    State/territory Postcode
    There are penalties for deliberately making a false or misleading statement. Australian Taxation Office for the Commonwealth of Australia, 2016
    You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

    Published by

    Australian Taxation Office Canberra July 2016
    JS 35902

  • HOW TO COMPLETE THIS FORM

  • Section A: To be completed by the PAYEE











































  • Section B: To be completed by the PAYER (if you are not lodging online)