For under 18s earning below $ 350 p/wk, the default TFN is 333333333.
000000000 is the default for other employees who don't provide a TFN.
Just a useful tip FYI ...
Reckon Accounts (& Reckon Accounts Hosted) have the default TFN codes info – as well as a load of other useful reference details - within the company file:
Under the Employees dropdown menu > Tax Table Information > Tax Table Info > Tax File Numbers link.
Similarly under the Employees dropdown menu under Superannuation Information you can find key dates, what is/isn’t considered OTE for SGC & more! :)
Shaz Hughes Dip(Fin) ACQ NSW, MICB
Reckon Accredited Professional Partner Bookkeeper / Registered BAS Agent (No: 92314 015)
Accounted 4 Bookkeeping Services
0422 886 003