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Flecky(Initiate)Initiate
10 Apr 2026

Do I use [Removed by moderator] as the default TFN, for an employee under 18 even if they have not submitted a TFN Declaration?

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1 replies
42 views
1 replies

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PayrollDeanne(Taxicorn)Taxicorn
10 Apr 2026

G'day @Flecky 👋


U18 employees usually complete the TFND to claim the exemption when they realise they'll be taxed at 47% if they don't, but if they haven't provided a TFND, there is a different TFN Exemption Code that applies, as per the ATO guidance 😉


Deanne

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What TFN is used when an employee under 18 hasn’t lodged a TFN declaration? | ATO Community