I have multiple clients that have a compromised TFN and have previously been told by someone from the ATO that the TFN lock only lasts for 7 years. One of my clients had a fraudulent return lodged back in 2016 but his TFN is still locked in Dec 2024.
Is the 7 year lock no longer correct? Or do we need to request that the lock be lifted given it's been 8 years since the fraudulent return was lodged?
Thank you!
I think it's locked permanently so you will have to keep doing your routine everytime.
https://community.ato.gov.au/s/question/a0J9s000000RiJw/p00228159
I think it's locked permanently so you will have to keep doing your routine everytime.
https://community.ato.gov.au/s/question/a0J9s000000RiJw/p00228159
Are you still interested in this?? I may have some information that can assist your clients that have compromised tfns
There are alternatives, one way is to set up a high strength myID so a taxpayer can access their account via online services and does not have to request their account to be unlocked and the other is to request a change of TFN.
When it comes to compromised TFNs the ATO have a number of remedies available to it and one of them is to change a TFN. Under such circumstanes any taxpayer can request a change of TFN and they should clearly state the reasons including the cost and inconvience to themselves and their preference for a change of TFN. Ultimately its the ATO's decision, and anyone does have the right to take if further if they are not satisfied with that decision and that includes taking it to the ITGO.
Compromised TFNs are covered in - PS LA (Practice Statement Law Administration) 2011/8 Paragraphs 34 to 37
36. Remedial action may include implementing additional security measures for that taxpayer record, or replacing the TFN.
37. In determining what remedial action, if any, should be undertaken, the ATO will consider facts and circumstances such as:
Examples of ATO changing TFN's are in an publicly available ITGO report called - Australian Tax Office: RESOLVING TAX FILE NUMBER COMPROMISE September 2010 (which anyone can obtain online).
The ITGO report is before the release of the ATO practice statement. Its interesting to note that at the time of that ITGO report, the ITGO state that the ATO position on compromised TFNs was to provide a taxpayer with a new TFN
" 1.8 If a TFN is thought to be compromised, the solution recommended is for the person to be provided with a new TFN. The ATO position on compromised TFN situations is that ‘Where the owner of a TFN believes that their TFN has been compromised, or has been advised that it has been compromised, they have a right to have a new TFN issued, irrespective of who was responsible for the breach of security’. "
Reply
0 likes
442 views
3 replies