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Payroll, tax and superCommonwealthKeep, then destroy

Tax file number declarations and TFN information

How long do tax file number declarations and TFN information need to be kept in Australia?

Keep forUntil the second 1 July after the declaration ceases
Clock startsThe declaration ceases to have effectThen destroy or de-identify TFN information no longer needed
Applies toPayers who receive TFN declarations

General information, not legal advice or permission to destroy a record. Coverage may be incomplete or out of date. Check the official text, other applicable obligations and any investigations, disputes or legal holds before disposal. Get advice for your situation. Terms of use.

Under the Income Tax Assessment Act 1936, payers who receive TFN declarations must keep tax file number declarations and TFN information: until the second 1 July after the declaration ceases.

Copies of employees' and other payees' TFN declarations, and any other record containing tax file numbers.

2 provisions in 2 laws apply to these records. Each one is set out below with its own period and start date.

The terms

s 202CD(1)(c) and (6)Income Tax Assessment Act 1936
Until the second 1 July after the day on which the declaration ceases to have effect
the day on which the declaration ceases to have effect
r 11(2)Privacy (Tax File Number) Rule 2015
Destroy or de-identify
where it is no longer: (a) required by law to be retained, or (b) necessary for a purpose under taxation law, personal assistance law or superannuation law (including the administration of such law)

Conditions and exceptions Caution

Keep the declaration until the second 1 July after it stops having effect. After that, the TFN Rule requires reasonable steps to securely destroy or de-identify TFN information that is no longer required by law or needed for a tax, personal assistance or super purpose.

From the provisions:

  • Recipient must have given the payer a TFN declaration
  • TFN information no longer required by law to be retained
  • Or no longer necessary for a purpose under taxation, personal assistance or superannuation law

The law

Income Tax Assessment Act 1936, s 202CD(1)(c) and (6) · Sending of TFN declaration to CommissionerOfficial text ↗
The payer shall retain the copy of a TFN declaration until the second 1 July after the day on which the declaration ceases to have effect.
Text as at 1 July 2026
Privacy (Tax File Number) Rule 2015, r 11(2) · Storage, security and destruction of TFN informationOfficial text ↗
A TFN recipient must take reasonable steps to securely destroy or permanently de-identify TFN information where it is no longer: (a) required by law to be retained, or (b) necessary for a purpose under taxation law, personal assistance law or superannuation law (including the administration of such law).
Text as at 4 March 2015
Income Tax Assessment Act 1936s 202CD(1)(c) and (6) · Federal Register of Legislation
Legislation ↗
Privacy (Tax File Number) Rule 2015r 11(2) · Federal Register of Legislation
Legislation ↗
Australian Taxation OfficeOfficial guidance
Guidance ↗
Office of the Australian Information CommissionerOfficial guidance
Guidance ↗

Other terms that apply to these records

This page covers tax file number declarations and tfn information on their own. The same file is often caught by other laws as well, with different periods and start dates. See why a legal term is not a schedule.

3 records. 3 sets of rules. They don't agree.

One business file can hold all of these at once.

Tax file number declarations and TFN informationEventIncome Tax Assessment Act 1936, s 202CD(1)(c) and (6) · the declaration ceases to have effect
PAYG withholding records5yTaxation Administration Act 1953, s 18-100(1), s 12-55(2) · end of the financial year
Personal information no longer neededDestroyPrivacy Act 1988, Schedule 1, APP 11.2, APP 4.3 · no longer needed for any permitted purpose

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