Collection and Storage of Tax File Numbers
Collection Of Tax File Numbers
Monash University is authorised to collect Tax File Numbers (TFN's) for tax-related purposes only. The following are examples of authorised TFN collection at Monash University:
- Tax File Number Declaration (for Employment)
- Postgraduation Education Loans Scheme (PELS) Loans Request Form
- Higher Education Contribution Scheme (HECS) Payment Options Declaration
- Bridging for Overseas-Trained Professionals Loan Scheme (BOTPLS)
A person's TFN must not be disclosed to anyone except the Australian Taxation Office.
A TFN must not be used to establish or confirm a person's identity.
When collecting TFN's, a person must be told:
- The legal basis for collection
- That declining to quote a TFN is not an offence; and
- The consequences of not quoting a TFN (eg for employment related purposes tax withheld at the highest marginal rate)
TFN’s May Be Obtained In Writing Or Over The Phone
TFN's provided in writing must be contained on the relevant Declaration forms or on the authorised form designed to collect the TFN (available from Student Administration). Declaration forms are to be forwarded to the Department of Education, Science or Training or the Australian Taxation Office (as required by legislation). It is strongly recommended that the declarations are sent via secure courier or registered post. Any copies of the authorised form which collects TFNs must be securely destroyed as soon as it is entered onto Callista or SAP (eg shredded).
When collecting TFN's via phone, the TFN should be entered directly onto SAP or Callista.
If an individual chooses not to delete their TFN from a document they provide to Monash, then Monash must delete the TFN from the document. In some cases, the TFN will need to be cut out, as blocking does not prohibit legibility.
Storage Of Tax File Numbers Collected By Monash
If Monash has accidentally obtained a person's TFN, the procedure described above should be followed.
A TFN supplied in response to a request by Monash should be entered as soon as possible on the Callista or SAP. Under no circumstances should TFN's be retained on student/staff files or otherwise recorded or stored. (TFN's can only be viewed on Callista or SAP by authorised staff).
The copy of the Declaration which is available for Monash to keep must be stored in a secure location, not on the individual file. Examples of secure location are in locked filing cabinets, locked offices or secure storage locations.
Provision Of Tax File Numbers To Individual
A representative from the Australian Taxation Office (ATO) recommended that all organisations adopt the same security measures as the ATO when releasing tax-file numbers to individuals. There are two methods available to Monash University.
- Students attend the office with photo identification. The tax-file number should not be released until a representative from the office has viewed the ID.
- A request can be made over the phone. The following pieces of information are required to confirm the individual's identity: full name, DOB and last postal address Monash University has in its records. The tax-file number should then be sent via letter to the last postal address only. Please do not send it to another address even if requested by the student. The address will need to be changed in the system by the usual method eg completing a form or logging onto the web before the tax-file number will be sent to another address.
In all instances of releasing the tax-file number it is also recommended that a file note or copy of the letter is added to the student/staff file. If a copy of the letter is added to the student/staff file please ensure that the tax file number is deleted from the letter as tax file numbers must not be stored on an individual's file.
Alternatively, you may refer them to the Australian Taxation Office who release tax file numbers to individuals in a similar manner to that described above.
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