TFN Exemption Codes Explained

Amy Russell

Mar 02, 2023

1362

🎯 The ATO have developed the below list of Exemption Tax File Numbers, which can be used in lieu of the Payees assigned TFN until they provide it to you.

000-000-000

The Payee has not completed a Tax File Number Declaration (NAT 3092)
The Payee has completed a Tax File Number Declaration (NAT 3092) and
1. chooses to not quote a valid TFN.
2. selected I have made a separate application/enquiry to the ATO for a new or existing TFN, however failed to provide a TFN within 28 days.
3. selected I am claiming an exemption because I am under 18 years of age and do not earn enough to pay tax and have subsequently
  1. earned more than the threshold required to pay tax (see 333-333-333 below) and have not completed a new Tax File Number Declaration (NAT 3092).
  2. turned 18 years of age and have not completed a new Tax File Number Declaration (NAT 3092).

111-111-111

🎯 This Tax File Number is valid for 28 days. After this period, if a VALID TFN has not been supplied, 000-000-000 is automatically applied and the Payee will be taxed at the highest marginal tax rate.

The Payee has completed a Tax File Number Declaration (NAT 3092) and selected
1. I have made a separate application/enquiry to the ATO for a new or existing TFN.
2. I am claiming an exemption because I am in receipt of a pension, benefit or allowance however they have not returned either the
  1. Withholding Declaration (NAT 3093), answering Yes to Question 8 or
  2. Withholding declaration – short version for Seniors and Pensioners (NAT 5072), answering Yes to Question 6

333-333-333

The Payee has completed a Tax File Number Declaration (NAT 3092) and selected
1. Australian Resident
2. I am claiming an exemption because I am under 18 years of age and do not earn enough to pay tax.

🎯 This Tax File Number is valid until this Payee turns 18 years of age or earns equal to or more than the relevant Pay Period threshold,

Weekly = $350.00
Fortnightly = $700.00
Monthly = $1,517.00
Quarterly = $4,550.00

🎯 Once either of the above circumstances occur, if a VALID TFN has not been supplied, 000-000-000 is automatically applied and the Payee will be taxed at the highest marginal tax rate.

444-444-444

🎯 This Tax File Number can only be used if the Payee is equal to or older than 60 years of age.

The Payee has completed a Tax File Number Declaration (NAT 3092) and selected
1. Australian Resident
2. I am claiming an exemption because I am in receipt of a pension, benefit or allowance. They have also returned either the
  1. Withholding Declaration (NAT 3093), answering Yes to Question 8 or
  2. Withholding declaration – short version for Seniors and Pensioners (NAT 5072), answering Yes to Question 6