Tax file number declaration form: How to complete it

What is a tax file number declaration form

A tax file number declaration is a form you complete when you start receiving payments from a new payer. It provides information the payer uses to work out how much tax to withhold from your payments under the pay-as-you-go (PAYG) withholding system.

The form is commonly used for employment income, but it can also apply to company directors and office holders, return-to-work schemes, labour hire arrangements, benefit and compensation payments, and certain superannuation benefits.

The declaration does not determine your final tax liability for the year. The tax withheld from your payments is credited towards your tax liability when you lodge your tax return. If too much tax was withheld, you may receive a refund. If too little was withheld, you may have additional tax to pay.

Who needs to complete a TFN declaration

You generally need to complete a TFN declaration when you start receiving payments from a new payer, unless an exception applies.

A few situations call for a different form instead. You do not need to complete it if you are a beneficiary quoting your TFN to the trustee of a closely held trust, or if the super fund paying you already has your TFN. To reduce withholding for the seniors and pensioners tax offset (SAPTO), or a zone, overseas forces, or invalid and invalid carer tax offset, lodge a Withholding declaration (NAT 3093) instead.

TFN declaration or withholding declaration

The two forms serve different purposes. NAT 3092, the TFN declaration, is what a new payer needs before your first payment; it starts the relationship. NAT 3093, the withholding declaration, is what you use afterwards to change something with a payer you already have: switching which job claims the tax-free threshold, starting or stopping a SAPTO claim, or updating your loan status once a study debt is repaid.

Where to get the form

Your payer may have its own electronic form. If not, you can use the ATO online form. If you can't use the online form, you may need a paper NAT 3092.

Your payer's electronic form

If your payer has its own electronic form, use it.

The ATO online form

If your payer does not have its own electronic form, complete the form in ATO online. You need to link your myGov account to the ATO. Sign in to myGov, select your linked services, choose Australian Taxation Office, then select Employment followed by New employment.

Three situations rule out the online form: you do not have a TFN, you are exempt from quoting one, or you are entitled to SAPTO and are under 65.5 years of age. The first two require a paper TFN declaration (NAT 3092). The third requires a paper Withholding declaration (NAT 3093).

The paper form (NAT 3092)

NAT 3092 is the ATO's publication number for the Tax file number declaration. Order a copy through the ATO Publication ordering service, or call 1300 720 092, staffed around the clock.

Can you download the TFN declaration as a PDF

The ATO no longer provides a downloadable TFN declaration form PDF for payees. If you need a paper TFN declaration, you can order the current NAT 3092 through the ATO Publication ordering service or by calling 1300 720 092.

You may find older TFN declaration PDFs on third-party websites, but you should not rely on an archived copy. The form can change when tax rules or terminology change, so use the current paper form supplied through the ATO or the electronic process provided by your payer.

If your payer does not provide an electronic form, eligible payees can complete the TFN declaration through ATO online services.

How to fill out a TFN declaration

Section A is the payee's part of the form, and the ATO online version asks for the same information in the same order.

Q1: Your tax file number

Enter your TFN exactly as issued. You can find it in ATO online services, the ATO app, your notice of assessment, ATO correspondence, or an income or super statement. A registered tax agent can also look it up for you.

If you do not quote your TFN or claim an exemption, your payer generally has to withhold tax at the top rate.

Q2-Q6: Personal details

Questions 2 to 6 cover your name, Australian home address, previous name if applicable, primary email address and date of birth. Check any pre-filled details before submitting.

Q7: Basis of payment

Select the option that describes how you are paid, such as full-time employment, part-time employment, labour hire, superannuation or annuity income stream, or casual employment.

Q8: Tax residency

Select whether you are an Australian resident for tax purposes, a foreign resident for tax purposes, or a working holiday maker. Tax residency is separate from citizenship or visa status, so use the ATO's tax-residency guidance if you are unsure.

Q9: Claiming the tax-free threshold

The tax-free threshold is AUD $18,200 a year. You generally claim it from only one payer at a time, unless your total income from all sources for the financial year will be below the threshold.

Q10: Study and training support loans

This covers HELP, VSL, FS, SSL and AASL debts. Answer yes if you have one of these debts and your payer needs to withhold additional amounts for potential compulsory repayments.

Signing and submitting

Check your answers, sign and date the declaration, then give it to your payer. For the online process, follow the instructions provided by ATO online services and give the resulting employee tax details summary to your payer as required.

Employer TFN declaration: obligations and lodgement

Employers and other payers have specific obligations when they receive a TFN declaration from a new employee or other payee. These include receiving and processing the declaration, calculating PAYG withholding, reporting the information to the ATO, lodging paper declarations where required and securely retaining the relevant records.

Receiving the TFN declaration

When a payee provides a TFN declaration, the payer enters the details into their payroll system and uses the ATO's PAYG withholding tax tables to work out how much tax to withhold from each payment. This can include additional withholding where the payee has a study or training loan.

A TFN declaration applies only to payments made after the payer receives it. If the payee provides a later declaration, the new declaration replaces the previous one.

Employers can use payroll software in Australia to help manage payroll processes, including withholding calculations and employee records.

Payees can check the TFN declaration information held by the ATO through ATO online services by selecting Employment, then Employment details. Forms lodged since September 2017 are available there.

Electronic reporting and paper lodgement

Payers using Single Touch Payroll (STP)-enabled software generally do not need to send the TFN declaration separately to the ATO. The declaration information is reported electronically through the payer's STP-enabled payroll system.

The same applies when a payee provides a printed copy of an online TFN declaration summary, as the declaration information has already been provided to the ATO electronically.

Where the declaration has not been provided to the ATO electronically, the payer must lodge the paper declaration. The payer completes Section B and sends the original declaration to the ATO within 14 days of the payee signing it. If the payer completes the declaration because the payee did not provide one, the 14-day period runs from the date the payer completes it. If a payee does not provide a TFN declaration, the payer must notify the ATO within 14 days of the withholding obligation starting. Until the required declaration is provided, the payer must withhold tax at the highest applicable rate.

Record retention and superannuation obligations

Payers must keep TFN declarations securely in accordance with the TFN Rule made under the Privacy Act 1988. If a payee gives you a new TFN declaration, retain the earlier declaration for the current and following financial year.

Payers also have obligations when passing a payee's TFN to their superannuation fund. Where the TFN has been quoted, it must generally be provided to the fund on the day the contribution is made. If the payee quotes their TFN for the first time, provide it to the super fund within 14 days of receiving the TFN declaration.

These requirements form part of an employer's broader obligations when handling TFN declarations, PAYG withholding and employee information.

Does single touch payroll replace the TFN declaration

No. The declaration collects information from the payee. Single Touch Payroll is how the payer reports payroll to the ATO at each pay event. STP changes how the payer reports payroll information to the ATO; it does not remove the requirement to collect and retain the TFN declaration.

What if you do not have a TFN

Tell your payer and complete a paper NAT 3092, ticking the box that shows you have applied for a TFN or are enquiring about an existing one.

You then have 28 days to give your payer your TFN. During that window, your payer withholds at the standard rate. If you miss the 28 days, or never quote a TFN at all, your payer must withhold 47% from a resident payee or 45% from a foreign resident payee, unless the ATO tells them otherwise. This higher rate applies with no tax-free threshold and no tax offsets. The exact amount depends on the applicable PAYG withholding tax table and the payee's circumstances.

Separate exemptions apply to people under 18 who do not earn enough to pay tax, and recipients of certain payments from Services Australia, the Department of Veterans' Affairs and the Military Rehabilitation and Compensation Commission. JobSeeker, Youth Allowance, Austudy and Parenting Payment recipients still need to quote a TFN.

Changing jobs or working two jobs

You generally need to complete a TFN declaration when you start receiving payments from a new payer. If you have more than one job, claim the tax-free threshold from the payer that pays you the highest salary or wage.

Common mistakes to avoid

Common mistakes to avoid include:

• Filling in an archived PDF instead of the current NAT 3092 or the ATO online form
• Entering an incorrect TFN or failing to quote your TFN when required can result in incorrect withholding
• Answering the residency question by citizenship rather than the ATO's residency tests
• Claiming the tax-free threshold from two payers without checking combined income
• Leaving a repaid study loan on file instead of lodging a Withholding declaration
• Treating the declaration as a TFN application, which it is not
• Emailing the employee tax details summary instead of printing it

Where Aspire fits alongside payroll

You generally complete a TFN declaration when you start receiving payments from a new payer. Running a business means paying suppliers, controlling card spend and chasing invoices every week, none of which the ATO touches.

The Aspire business account moves money locally through NPP and BECS with no transfer fees, and holds balances in multiple currencies. Aspire issues virtual corporate cards with custom spending permissions, compatible with Apple Pay and Google Pay, earning 1% cashback on FX spend. Transactions sync automatically with Xero and QuickBooks.

On the receivables side, Aspire sends tax-compliant invoices, chases them with automated reminders, and matches incoming transfers to mark them paid automatically.

Aspire does not collect TFN declarations, calculate withholding or lodge STP reports. Those stay with your payroll software or provider.

Conclusion

A tax file number declaration helps your payer work out how much tax to withhold from your payments. Complete it when you start with a new payer, check your details carefully, and give the completed declaration to your payer. If your circumstances change later, use a Withholding declaration to update your withholding details.