create table employees (
    id int identity(1,1) primary key,
    givenname nvarchar(24) not null,
    familyname varchar(24) not null,
    tfn char(9) unique  --  optional, but unique
);

create table employees (
    id int identity(1,1) primary key,
    givenname nvarchar(24) not null,
    familyname varchar(24) not null,
    tfn char(9)
);
CREATE UNIQUE NONCLUSTERED INDEX uq_employees_tfn ON employees(tfn)
WHERE tfn IS NOT NULL;

create table employees (
    id int identity(1,1) primary key,
    givenname nvarchar(24) not null,
    familyname varchar(24) not null,
    tfn char(9) NULL
        INDEX uq_employees_tfn
        UNIQUE (tfn)
        WHERE tfn IS NOT NULL
);