Tax File Number Declarations

The Australian Taxation Office (ATO) requires that a Tax File Number (TFN) Declaration form be completed and received by them within 14 calendar days of the commencement of an employment relationship. Current practices within the University have made this deadline difficult to meet. This exposes the University to the risk of incurring fines (starting at $110.00 for each late Declaration form).

An extension has been granted by the ATO so that the University has 28 calendar days to lodge TFN declarations, however to meet even this extended deadline the University must change how employing areas handle TFN declarations.

To comply with ATO regulations and so avoid penalties or fines the following deadlines must be adhered to:

• All Tax File Number Declaration forms must reach Payroll Services no later than 15 working days after the first day of work of all employees. Employees may be continuing, limited term, casual, thesis examiners or any person receiving any payments that may attract tax.
• Payroll Services will then ensure the completed Declaration form is forwarded to the ATO to meet the 20 working days (28 calendar days) deadline.
• The ATO requires a TFN Declaration form for all employees. If an employee declines to complete a TFN Declaration form, then the employing area (Faculty, Department, Branch etc.) is obligated to complete, with as much detail as is known, a form on behalf of the employee and forward it to Payroll Services within 15 working days of the first day of employment.
• If a fine is issued and the Declaration form (completed either by the employee or by the employing area) was not received in Payroll Services within the above timeframe, the fine will be payable by the employing area (Faculty, Department, Branch etc.).

Please contact HR Service Centre if you have any queries on this matter.