Under special circumstances where you are unable to provide a tax file number for an employee. The ATO provides specific guidance on how software should handle tax file numbers in these circumstances.
Below is a list of the “special” tax file numbers that are made available by the ATO and are fully supported
000000000 – No TFN quoted by empoyee – employee chose not to or failed to quote one within 28 days
111111111 – Employee applying for TFN at the time payment summaries are produced (i.e.started work mid to late June and not yet received TFN from ATO)
333333333 – Employee under 18, and earns less than the current limit ($112 per week in 2000)
444444444 – Employee is a pensioner, or recipient of a social security or service pension or a benefit (other than New Start or Job Search Allowance or Sickness benefits, etc) and has claimed an exemption from quoting a TFN.
987654321 – Employee supplied an invalid TFN