TFN Exemption Codes Explained

Aimee Slatter

Oct 29, 2024

3119

🎯 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 earns equal to or more than the relevant Pay Period threshold or turns 18 years of age. Once 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.

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

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.