Tax File Number Declaration instructions form

Tax File Number Declaration instructions form
Instructions and form for taxpayers
Individuals
Tax file number
declaration
Information you provide in this declaration will allow your payer to
work out how much tax to withhold from payments made to you.
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.
TERMS WE USE
When we say:
npayer, we mean the business or individual making payments
under the pay as you go (PAYG) withholding system.
npayee, we mean the individual being paid.
WHEN SHOULD YOU USE THIS FORM?
You should complete this form before you start to receive
payments from a new payer – for example, when you receive:
npayments for work and services as an employee, company
director or office holder
npayments under return‑to‑work schemes, labour hire
arrangements or other specified payments
nbenefit and compensation payments
nsuperannuation benefits.
You do not need to complete this form if you:
nare 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
nhave reached 60 years of age and started a super benefit
that does not include an untaxed element for that benefit.
nare receiving superannuation benefits from a super fund and
have been taken to have quoted your TFN to the trustee of
the super fund.
NAT 3092‑07.2014
WHAT IF YOU HAVE LOST YOUR TFN?
If you have lost your TFN or are not sure you have one, check all
your correspondence from us, such as your income tax notice of
assessment, as well as any payment summaries issued to you by
a payer. If you use a registered tax agent, they may also be able to
tell you your TFN.
If you still can’t find your TFN, you can phone 13 28 61
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.
DO YOU NEED TO APPLY FOR 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
OTHER FORMS YOU MAY ALSO NEED TO COMPLETE
In addition to this TFN declaration, you may also need to complete
and give your payer the following forms:
nWithholding declaration (NAT 3093) if you want to
– claim entitlement to the seniors and pensioners tax offset
(question 9) or other tax offsets (question 10)
– advise your payer to adjust the amount withheld from
payments made to you
– change information you previously provided in a TFN
declaration.
nMedicare
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 (see More information on page 4).
nStandard choice form (NAT 13080) to choose a super fund for
your employer to pay super contributions to. Information about
your existing super accounts is available on our website at
ato.gov.au/superseeker. You are able to view and consolidate
other super accounts electronically by transferring your super
into your current account. If you’ve worked in Australia while
on an eligible temporary resident visa, you may have super
accumulated under your name. Visit ato.gov.au and search for
Departing Australia Superannuation Payment (DASP) for more
information and to lodge a claim if eligible.
Once you’ve quoted your TFN to one super fund, we may
also provide it to another regulated super provider you have a
membership with if they don’t already hold your TFN. If you don’t
want this provider to have your TFN, you need to contact them
directly and ask them not to record your TFN. If we do provide your
TFN to another regulated super provider you will be taken to have
quoted your TFN to that super provider.
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?
Generally, we consider you to be an Australian resident for tax
purposes 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
■have been in Australia continuously for six months or more and
for most of that time you worked in the one job and lived in the
same place
■will be or have been in Australia for more than half of the financial
year (unless your usual home is overseas and you do not intend
to live in Australia).
For copies of these forms, see More information on page 4.
SECTION A: TO BE COMPLETED BY THE PAYEE
Question 1
What is your tax file number (TFN)?
This question asks you to quote your TFN. If you need to find
your TFN, refer to What if you have lost your TFN? on page 1.
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.
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.
Note: The criteria we use to determine residency are not the same
as used by the Department of Immigration and Border Protection,
or the Department of Human Services.
You may claim an exemption from quoting your TFN.
Print X in the appropriate box if you:
■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.
FOREIGN RESIDENT TAX RATES ARE DIFFERENT
A higher rate of tax applies to foreign residents’ taxable income,
and foreign residents are not entitled to a tax‑free threshold.
You are not entitled to claim the tax‑free threshold and tax offsets
if you are not an Australian resident for tax purposes. However,
there is an exception with seniors and pensioners, zone or
overseas forces tax offsets.
To check your Australian residency status for tax purposes,
visit ato.gov.au/residency
Answer no to this question if you are not an Australian resident
for tax purposes. You must also answer no at questions 8, 9
and 10 (unless you are a foreign resident claiming a seniors and
pensioners, zone or overseas forces tax offset).
Provision of your TFN to your super fund
Question 8
Do you want to claim the tax‑free threshold from
this payer?
Your payer must quote your TFN to the super fund they pay your
contributions to on your behalf. If your super fund does not have
your TFN, you can provide it to them. 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
■there will be no additional tax to be deducted when you start
drawing down your super benefits
■you can trace different super accounts in your name.
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. It is available only to people who are Australian residents for
tax purposes – that is, people who answered yes at question 7.
The current tax‑free threshold can be found
at ato.gov.au/taxfreethreshold
Under the Superannuation Industry (Supervision) Act 1993, your
super fund is authorised to collect your TFN, which will only be
used for superannuation purposes. The trustee of your super fund
may provide your TFN to another super provider if your benefits
are being transferred. You may write to the trustee of your super
fund and ask them not to provide your TFN to any other trustee.
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:
nyou 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.
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Question 10
Do you want to claim a zone, overseas forces or
dependent (invalid and carer) tax offset by reducing
the amount withheld from payments made to you?
Answer no if one of the following applies:
■you answered no at question 7
■you are currently claiming the tax‑free threshold from another
payer and your total income from all sources will be more than
the tax‑free threshold
■you do not want to claim the tax‑free threshold.
CLAIM TAX OFFSETS WITH ONLY ONE PAYER
You are not entitled to claim tax offsets with more than one payer
at the same time.
DO YOU HAVE MORE THAN ONE JOB OR PAYER?
If you are sure that your total income for the year from all sources
will be less than the tax‑free threshold, you can claim the
threshold from all of your payers.
You may be eligible for one or more of the following:
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
■a dependent (invalid and carer) tax offset.
■a
If your total income for the year from all sources will be more than
the tax‑free threshold, you can only claim the threshold from one
payer at a time. Generally, you would choose the one you expect
will pay you the most during the financial year.
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).
If your circumstances change, you must advise your payers by
completing a Withholding declaration (NAT 3093).
If you earn more than the tax‑free threshold from all sources
and you have claimed the tax‑free threshold with more than one
payer at a time, you may end up with a tax debt at the end of the
financial year. To avoid having a debt, you should ask one or more
of your payers to withhold additional amounts by completing a
Withholding declaration – Upwards variation (NAT 5367).
Answer no to this question if you are not eligible for the tax offsets,
choose to receive any of these tax offsets as an end‑of‑year lump
sum through the tax system, or are already claiming the offset from
another payer.
FOREIGN RESIDENT
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.
If you are not an Australian resident for tax purposes, you are
not entitled to claim a dependent (invalid and carer) tax offset.
You may be entitled to claim the zone or overseas forces
tax offset.
For more information about your entitlement, which payer
you should claim it from, or how to vary your withholding rate:
■visit ato.gov.au/taxfreethreshold
■refer to When you have income from two payers (NAT 7473)
available on our website at ato.gov.au
For more information about your entitlement, visit our
website at ato.gov.au/taxoffsets
Question 11
(a) Do you have an accumulated Higher Education
Loan Program (HELP) debt?
Question 9
Do you want to claim the seniors and pensioners
tax offset by reducing the amount withheld from
payments made to you?
Answer yes if you have an accumulated HELP debt.
Answer no if you do not have an accumulated HELP debt, or you
have repaid your HELP debt in full.
CLAIM BENEFITS AND TAX OFFSETS WITH
ONLY ONE PAYER
You have a HELP debt if:
Australian Government lends 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).
■the
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.
For information about repaying your HELP debt, visit our
website at ato.gov.au/higheredloans
How your income affects the amount of your tax offset
You must meet the eligibility conditions to receive the SAPTO.
Your rebate income, not your taxable income, determines the
amount of SAPTO, if any, you will receive.
(b) Do you have an accumulated Financial
Supplement debt?
Answer yes if you are eligible and choose to claim the 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).
Answer no if you do not have an accumulated Financial Supplement
debt, or you have repaid your Financial Supplement debt in full.
Answer yes if you have an accumulated Financial Supplement debt.
For information about repaying your Financial Supplement
debt, visit our website at ato.gov.au/higheredloans
Answer no if one of the following applies:
■you are not eligible for the SAPTO
■you are already claiming the 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.
Have you repaid this debt?
When you have repaid your accumulated HELP or Financial
Supplement debt, you need to complete a Withholding declaration
(NAT 3093) notifying your payer of the change in your circumstances.
For more information about your eligibility to claim the tax
offset or rebate income, visit our website at ato.gov.au/taxoffsets
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OUR COMMITMENT TO YOU
SIGN AND DATE THE DECLARATION
We are committed to providing you with accurate, consistent
and clear information to help you understand your rights and
entitlements and meet your obligations.
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.
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.
SECTION B: TO BE COMPLETED BY THE PAYER
Important information for payers – see the reverse side of the
Payer’s copy of the form.
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.
MORE INFORMATION
Internet
nFor
general information about TFNs, tax and super in
Australia, including how to deal with us online, visit our
website at ato.gov.au
nFor information about applying for a TFN on the web,
visit our website at ato.gov.au/tfn
nFor information about your super, visit our website at
ato.gov.au/superseeker
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.
Phone
nPayee
– 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.
nPayer – for more information, phone 13 28 66 between
8.00am and 6.00pm, Monday to Friday.
This publication was current at July 2014.
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
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:
nTTY users – phone 13 36 77 and ask for the ATO number
you need (if you are calling from overseas, phone
+61 7 3815 7799)
nSpeak 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)
nInternet 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
Products
You can download a number of forms and publications from
our website at ato.gov.au including the:
nWithholding declaration (NAT 3093)
nMedicare levy variation declaration (NAT 0929)
nWithholding declaration – upwards variation (NAT 5367).
Other forms and publications are also available from our
shopfronts, on our website at ato.gov.au/onlineordering or
by phoning 1300 720 092.
© AUSTRALIAN TAXATION OFFICE FOR THE
COMMONWEALTH OF AUSTRALIA, 2014
PUBLISHED BY
Australian Taxation Office
Canberra
July 2014
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).
JS 31616
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