Document ID: chunk:federal_register_of_legislation:F2024L00664:schedule:15:p5
Version: federal_register_of_legislation:F2024L00664
Segment Type: schedule
Provision Reference: sch 15 (pt 5/5)
Character Range: 312822–313459

claimed an exemption from quoting their TFN
    * they have not advised you that they have applied for a TFN or have made an enquiry with us.

If an employee states at Question 1 of the Tax file number declaration that they have lodged a Tax file number – application or enquiry for individuals with us, they have 28 days to provide you with their TFN.

If the employee has not given you their TFN within 28 days, you must withhold 45% from any payment you make unless we tell you not to.

A working holiday maker who has not quoted a TFN must still be provided with an income statement (or payment summary) with a payment type code 'H'.