Member contributions
You cannot accept any member contributions if your member hasn’t given you their TFN. This includes contributions made by the member's spouse on their behalf.
If you receive a contribution from or on behalf of a member who has not provided their TFN, you must return the contribution to the person or entity that paid it. The contribution must be returned within 30 days, unless the member gives you their TFN within that time.
Super co-contributions
If you receive a super co-contribution payment from us for a member and do not have their TFN, you have 30 days to obtain the TFN so you can accept the payment.
If you can’t obtain the TFN you must return the co-contribution using a Superannuation payment variation advice form, using the reason code 'NT' in section D of the form.
You can use one PVA form to return multiple co-contribution entitlements – you just need to ensure you complete a separate 'section D: member variation details' for each co-contribution you're returning. Ordinarily, you have 28 days to allocate a co-contribution entitlement to the member's account or, if you are unable to do so, a further 7 days to return the entitlement to us. We’ll impose a general interest charge on any payments returned after this.
Member contributions made on or before 1 July 2007
If you receive a government co-contribution for member contributions made before 1 July 2007 and you do not have the member's TFN, you don’t have to return the co-contribution.
See also:
- Additional income tax
- 'Please resolve' (possible incorrect TFN) letters