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Temporary Tax File Numbers |
  
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Temporary Tax File Numbers |
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The following tax file numbers are to be used until the employee can supply a legitimate one.
000000000 No TFN quoted by the employee – the employee chooses not to quote a TFN or fails to provide one within 28 days
Please Note: If this TFN code is used this employee will be taxed at the highest marginal tax rate.
111111111 Employee applying for a TFN – if a payment summary is prepared for an employee who does not provide a TFN but indicates on the Employment declaration that one has been applied for, an interim code of 111111111 can be used by the employer.
(This code would usually be updated with the employee's TFN when provided, or with the No TFN quoted code [000000000] where the employee fails to provide the TFN within the 28 day period allowed [under legislation] to obtain and provide the TFN to the employer.)
The ONLY time that the TFN code 111111111 would actually be reported to the ATO, is where the employee commenced work in mid to late June and had not received notification of the TFN prior to submission of the report to the ATO.
Please Note: If this TFN code is used this employee will be taxed at the PAYG tax rate but after 28 days this employee will be taxed at the highest marginal tax rate.
222222222 Where the Tax Office has issued an interim notice to the employee and it is still in force.
333333333 Employee under eighteen – where the employee is a child under the age of eighteen who claims the general exemption and does not earn enough for tax to be deducted, he/she may claim an exemption from quoting a TFN.
Please Note: If this TFN code is used this employee will be taxed at the PAYG tax rate but when he/she turns 18 yrs of age, this employee will be taxed at the highest marginal tax rate.
444444444 Employee is a pensioner - where the employee is a recipient of a Social Security or Service pension or benefit (other than New Start or Job Search Allowance or Sickness Benefits, etc.) an exemption from quoting a TFN may be claimed.
Please Note: If this TFN code is used this employee will be taxed at the PAYG tax rate.
987654321 Alphabetic characters in quoted TFN – where an employee has quoted a TFN with alpha characters, the code 00987654321 must be used in place of the quoted TFN. This code must also be used where the TFN quoted is clearly invalid and cannot be contained in the TFN field.OR employee (regardless of nationality) is working for a company that has it's location flagged as any country but Australia
Please Note: If this TFN code is used this employee will be taxed at the PAYG tax rate