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Tax file numbers and super contributions

If you don't have a member's TFN, there can be income tax implications.

Last updated 11 May 2017

To effectively administer the super system, it's important that tax file numbers (TFNs) are provided when contributions are made to a super fund or RSA.

Super funds can use their members' TFNs:

  • as a primary locator to link contributions and rollovers with member accounts and to locate member accounts
  • to help consolidate super accounts within and across funds.

If you don't have a member's TFN:

  • assessable contributions received on their behalf incur additional tax
  • you must return any member contributions or super co-contributions within 30 days of becoming aware that you shouldn’t have accepted them (unless you obtain the member's TFN within that time).

Find out about:

Obtaining member TFNs

When a member gives their TFN to their employer, the employer must pass it on to you.

Accepting and returning contributions

What to do if you receive a member contribution from or on behalf of a member who has not provided their TFN.

Additional income tax

If you do not have a member's TFN, you may be liable for additional income tax.

Providing and using TFNs in the super system

Find out about how member tax file numbers can be used to search for member accounts, link contributions and rollovers.

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