Tax file number (TFN) declaration reporting specifications v2.3.1

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The Tax file number (TFN) declaration reporting version 2.3.1 in FINAL has been published. A clean version and a tracked version have been provided for your information.

The main updates in the FINAL specification are as follows:

  • The definition for the Higher education loan programme (HELP) or Trade support loan (TSL) indicator field (7.68) altered to include Student start-up loan (SSL).
  • The removal of ECI as an acceptable channel for TFN declaration reporting.

Acceptable versions of the TFN declaration reporting specifications from 1 October 2017

Your users will still be able to use TFN declaration reporting specification versions 2.2, 2.3.0 and 2.3.1 after 30 September 2017 provided that their payee who is completing a TFN declaration is not a working holiday maker (WHM).

If your user employs a WHM they will need to use version 3.0.0. Alternatively, they can use a 2017 TFN declaration (NAT 3092) paper form which is available on