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This topic explains:
TFNs will be requested from applicants and current CSHC holders, and where applicable their partner who:
From 1 September 2008 all new claims for a CSHC will require the applicant to provide a TFN as part of the claim process. If TFN requirements are not met after 28 days the CSHC claim will be rejected.
All current CSHC holders (i.e. those who are granted a CSHC prior to 1 September 2008) and their partners will be required to provide a TFN (or request an exemption) within 28 days of receiving a request from Centrelink. If an applicant is partnered, a TFN must be provided for both the applicant and their partner, regardless of whether the partner is also claiming a CSHC. If TFN requirements are not met after 28 days the CSHC claim will be cancelled. An applicant or a current CSHC holder cannot be compelled to provide a TFN but the CSHC will not be granted or may be cancelled if they do not do what is required by SS(Admin)Act section 76 or section 77. Applicants are generally expected to provide their TFN when claiming a CSHC. This means they MUST:
Centrelink can assist applicants in obtaining a TFN. An applicant can give Centrelink a completed 'TFN Application or Enquiry Form' which Centrelink will forward to the ATO.
Applicants and current CSHC holders may be granted an exemption from providing TFN information under certain circumstances.
Act reference: SS(Admin)Act section 75 Secretary's power to request TFNs, section 76 Effect of failure by person to satisfy request for person's TFN, section 77 Effect of failure by person to satisfy request for partner's or related person's TFN
Exemptions CANNOT be given to anyone who has previously provided TFN information.
The following factors must be considered when assessing a request for a TFN exemption:
The following table lists the exemption reasons and provides some examples. The examples are not prescriptive and are designed to give some insight into where the exemptions may apply. You should take into account that this is a concession card and not an income support payment and that it is not essential to a person's wellbeing and livelihood.
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Type of Exemption |
Explanation |
Examples |
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Natural disaster zone |
An applicant may be granted a TFN exemption where they reside in an officially declared disaster zone. Centrelink must consider whether the applicant is able to complete and lodge a TFN Application or Enquiry Form. When granting this exemption, a review should be set for a period when the applicant may reasonably be able to comply with a request for TFN information, normally 2-3 months after the date the exemption was granted. |
1. Greg did not supply a TFN on his CSHC claim form. Greg lives in an area of Australia which has been hit with flash flooding and declared a disaster zone. Greg's primary residence is not affected by the flooding, his personal belongings are safe and he has means of communication. As Greg's personal information has not been affected by the disaster he is not granted a TFN exemption despite living in a disaster zone. Greg is required to provide his TFN before the CSHC is granted.
2. Sue also lives in the disaster zone. Her personal property has sustained extensive damage and loss. She is unable to locate her TFN or contact her accountant to get the TFN for her CSHC claim. Sue may be granted a TFN exemption by Centrelink for a specified period. |
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Profoundly disabled person |
An applicant who is medically assessed as a profoundly disabled person may be granted a TFN exemption. |
1. Sarah (75) was recently widowed. She has a severe and profound disability and has never participated in the paid workforce. Sarah's deceased partner left her a superannuation pension. Sarah has never needed a TFN until now. Sarah does not have a TFN. Sarah may be granted a TFN exemption.
2. Andrew has a profound disability and received a DSP. At 65 Andrew is now able to draw on his superannuation and his DSP has been cancelled due to the value of his assets. Andrew is unable to manage his personal finances and has a nominee to manage his affairs. As Andrew has a TFN he is not granted a TFN exemption because his nominee could provide it. Centrelink will not grant a CSHC until the TFN had been supplied. |
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Person in aged care facility |
An applicant who is permanently residing in an aged care facility may be granted a TFN exemption. |
1. Gladys (80) is a permanent resident of an aged care facility. Gladys has a TFN but has not provided it with her CSHC application. Centrelink will not grant a CSHC until the TFN is provided.
2. Barry is a new Australian resident and has come to Australia to be with his family. Since arriving in Australia he has been diagnosed with a severe medical condition and resides in an aged care facility. Barry does not have a TFN. Centrelink may grant a TFN exemption. It is not reasonable to expect Barry (or his family) to apply for a TFN at this point in his life. |
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Person in psychiatric institution |
An applicant who is permanently residing in a psychiatric institution may be granted a TFN exemption. |
Pam has a psychiatric disability and has been admitted to a psychiatric institution. Pam has a TFN but did not include it with her CSHC application. Pam's financial affairs are managed by a nominee. Pam would not be granted a CSHC until she has provided her TFN. Pam or her nominee could authorise Centrelink to request her TFN from the ATO. She will only be granted an exemption once Centrelink has been authorised to obtain her TFN. |
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Applicant applied for a TFN |
An applicant who has applied for a TFN and is waiting for it to be issued may be granted a TFN exemption. |
1. Henry and Sylvia are a couple. Henry has applied for a CSHC. Sylvia (62) has not been in the paid workforce for over 40 years. Sylvia does not have a TFN. Before Henry can be granted a CSHC Sylvia must request a TFN. Once the TFN has been requested Centrelink may grant a TFN exemption for a specified period.
2. Scott and his family have recently lost their home to fire. All personal belongings were destroyed. Scott is applying for a CSHC but he cannot remember his TFN. Scott should first contact his accountant or financial adviser for his TFN. If they are unable to provide the TFN he could authorise Centrelink to request his TFN from the ATO. He will only be granted an exemption once he has authorised Centrelink to obtain his TFN. |
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Secretary's exemption |
Applicants may only be considered for a TFN exemption where they do not meet the existing criteria. This will only be granted in exceptional circumstances, e.g. where the applicant is on the witness protection program and the applicant has not yet been issued a TFN for their new identity. The applicant must be asked to provide written documentation and/or evidence to support their claim. |
A Secretary's exemption is a last resort and should rarely be used. |
Act reference: SSAct section 23(14) For the purposes of this Act ...each of the following is a family member in relation to a person (the relevant person)
SS(Admin)Act section 75 Secretary's power to request TFNs, section 76 Effect of failure by person to satisfy request for person's TFN
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Last reviewed: 1 February 2010
