From 1 July 2026 the ATO no longer requires quarterly TFN reporting for closely held trusts. For most trusts the final quarterly report covered April to June 2026 and was due on 31 July 2026.

The ATO is decommissioning the service behind Closely Held Trusts TFN Report (TFNR) on 1 October 2026. Until 30 September 2026 you can still lodge a TFNR for any period up to the quarter ending 30 June 2026. After that you will not be able to lodge one, and the ATO has advised that prior-year reports will not be required.

Report beneficiary TFNs in the Statement of distribution of the Trust Tax Return (TRT) instead. From 2027 the trust tax return will include additional labels for beneficiaries who have not provided a TFN.

This does not change TFN withholding, and the separate Closely Held Trusts Annual Withholding Report (TFNWR) is not affected.