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Returning employee

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Newbie

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Hi, I sometimes have previous employees returning to work for my company. Do I need to ask them to complete a tax declaration again even though I still have their previous tax dec on file? If there a time limit? Thanks

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ATO Certified Response

Former Community Support

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Hi @Shaun,

 

Welcome to our Community!

 

A TFN declaration ceases to have effect and a new TFN declaration would be required if any of the following apply:

  • When a period of 12 months passes after an eligible PAYG payment is made by the payer to the recipient and there are no further eligible PAYG payment
  • After a TFN declaration is first made and no eligible PAYG payments are made by the payer to the recipient within a 12 month period
  • After an individual, who has given a declaration to their payer, directs the payer in writing to disregard the declaration
  • When an individual, who has given a declaration to their payer, permanently ceases to receive withholding payments from the payer
  • When the ATO has made a determination to declare that all or a specified class of TFN declarations cease to have effect
  • When an entity has a new ABN and a new TFN declaration is required.

If you have further queries regarding TFN declarations, you can phone us on 13 28 66 between 8am - 6pm, Monday to Friday to speak with an operator.

 

Thanks, JodieH.

1 REPLY 1

Most helpful response

ATO Certified Response

Former Community Support

Replies 0

Hi @Shaun,

 

Welcome to our Community!

 

A TFN declaration ceases to have effect and a new TFN declaration would be required if any of the following apply:

  • When a period of 12 months passes after an eligible PAYG payment is made by the payer to the recipient and there are no further eligible PAYG payment
  • After a TFN declaration is first made and no eligible PAYG payments are made by the payer to the recipient within a 12 month period
  • After an individual, who has given a declaration to their payer, directs the payer in writing to disregard the declaration
  • When an individual, who has given a declaration to their payer, permanently ceases to receive withholding payments from the payer
  • When the ATO has made a determination to declare that all or a specified class of TFN declarations cease to have effect
  • When an entity has a new ABN and a new TFN declaration is required.

If you have further queries regarding TFN declarations, you can phone us on 13 28 66 between 8am - 6pm, Monday to Friday to speak with an operator.

 

Thanks, JodieH.