Answer to Question #97579 in Accounting for Jane Lee

Question

You have a new employee, Steven Maxwell who will be working in the warehouse. You have provided the TFN declaration form however Steven does not want to quote his TFN. What do you do in this situation?

Answer 1

 quoting TFN reduces the risk of administrative errors and having extra tax withheld.

Employer is required to withhold the top rate of tax from all payments made to employee if he do not provide his TFN or claim an exemption from quoting his TFN. 

For example, about TFN in Australia:

https://www.ato.gov.au/uploadedFiles/Content/IND/Downloads/TFN_declaration_form_N3092.pdf