Editing Tax file number (section)

==History==
TFNs have been used by the ATO since the 1930s.<ref name=Clarke>{{cite journal|last1=Clarke|first1=Roger|title=The Tax File Number Scheme: Political Assurances versus Function Creep|journal=POLICY Magazine|date=12 December 1991|volume=7|issue=4|pages=2–6|url=http://www.cis.org.au/images/stories/policy-magazine/1991-summer/1991-7-4-roger-clarke.pdf|accessdate=14 November 2014|url-status=dead|archiveurl=https://web.archive.org/web/20141128124335/http://www.cis.org.au/images/stories/policy-magazine/1991-summer/1991-7-4-roger-clarke.pdf|archivedate=28 November 2014}}</ref> 
At some point in time between 1972 and 1983 the format of tax file numbers changed. The earlier format was still in use in 1972, and the later format was in use by 1983.
[[File:ATO BFT 1969 NOAA.jpg|thumb|Notice of amended assessment 1969 – with tax file number T92737]]
Under the later format, the TFN itself was either 8 or 9 digits, with a check digit. Individuals received a 9 digit TFN and non-individuals received an 8 digit TFN. The quote of the TFN was not obligatory when, for example, lodging a tax return, though failing to quote one may delay the processing of the tax return.

[[File:ATO BFT 1972 NOA.jpg|thumb|Notice of assessment 1972 - still using the tax file number/format T92737]]
[[File:ATO DBT 1982 NOAA 19830823.jpg|thumb|Notice of amended assessment 1982 – with a 9 digit tax file number 330 600 376]]

In May 1988, following the demise of the [[Australia Card]] scheme, the Treasurer [[Paul Keating]] announced that the [[Government of Australia|Government]] intended to introduce an enhanced TFN scheme,<ref>{{cite web|title=30. Identifiers|url=http://www.alrc.gov.au/publications/30.%20Identifiers/regulation-tax-file-numbers|publisher=Commonwealth of Australia|accessdate=9 November 2014}}</ref> and legislation establishing the scheme was passed that year.<ref>{{cite web|title=Taxation Laws Amendment (Tax File Numbers) Act 1988|url=http://www.comlaw.gov.au/Details/C2004A03690|publisher=Commonwealth of Australia|accessdate=9 November 2014}}</ref>

When the legislation was introduced in 1988 the 8 and 9 digit TFN scheme still applied. However, as the 8 digit TFNs were becoming exhausted, all new taxpayers are issued 9 digit TFNs.<ref name=E-Lodge /> The numbers now do not have any embedded meaning.