Tax File Number Australia
Updated on February 17, 2025
Reviewed by
Jonathan Rose, an IRS Enrolled Agent with 14 years of expat tax experience, specializes in US tax preparation, tax planning, and tax advice for US citizens and Green Card holders living and working in Australia.
Jonathan also talked about family tax benefits in Australia. *Schedule a consultation with Jonathan today.
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Table of Contents
Understanding the Tax File Number
A Tax File Number (TFN) in Australia is an important piece of identification issued by the Australian Taxation Office (ATO). It’s unique to each individual or organization and plays a crucial role in the management and tracking of tax obligations and entitlements.
Think of an Australian Tax File Number as a Social Security Number (SSN) in the United States or a National Insurance Number (NIN) in the UK.
Do I need a Tax File Number (TFN)?
You might need to get a TFN, mainly if you earn Australian dollars, whether from work, investments, or a business. Earning income in Australia requires you to also file a tax return which also requires a TFN.
In addition, you’ll need a TFN for opening a superannuation account, applying for government benefits, or even starting a Higher Education Loan Program (HELP) debt.
When it comes to identification, your TFN plays a role but doesn’t typically serve as a standalone proof of identity. Although it’s a key identifier within the tax system, other forms of identification, like your passport or driver’s license, are generally required when confirming your identity in various scenarios.
Can I apply for a TFN if I’m a temporary resident?
Yes, temporary residents like US expats or on student visas can apply for a TFN. Of course, you will need to provide proof of identity, such as your passport and visa.
Who can request for my TFN?
Maintaining the confidentiality of your TFN is critical, and only certain authorized entities can request it. Here’s a list of who can legally request your TFN in Australia:
- Your employer: A TFN allows them to deduct the correct amount of tax from your salary or wages.
- The Australian Taxation Office (ATO): A TFN allows them to identify your tax records, process your tax returns, and manage your superannuation contributions.
- Banks and financial institutions: To ensure that the tax on any interest or dividends is withheld at the correct rate.
- Government agencies: To assess your eligibility for government benefits or payments.
- Higher Education Providers: to manage your education loan repayments.
- Registered tax agents: If you use a registered tax agent to prepare and lodge your tax return, they may request your TFN to access your tax records and manage your tax affairs.
- Superannuation funds: A TFN ensures that your contributions are correctly allocated in your name.
The TFN is linked to your tax records, and unauthorized access can lead to fraud or identity theft. So, it is very essential to maintain the privacy and security of your TFN and only provide it to authorized bodies.
Confused if you still need a Tax File Number? Let us help you understand.
How do I apply for a TFN?
Here is a guide on the application process for a TFN:
- Visit the ATO website: You can access the TFN application form here. There is an “individuals form” for residents and most applicants and a “non-resident form” for non-residents or if you’re temporarily in Australia.
- Complete the online form: You need to include your personal details such as your name, birthday, and address then your proof of identity like your birth certificate. For non-residents, you’ll need to provide your passport, visa details, and other supporting documents if requested by the ATO.
- Create a myGov account: So you can link the ATO to your myGov account and submit the online form.
- Submit the form: once submitted, you can take note of the reference number provided.
For all the global travelers, migrants, or temporary visitors out there, just remember that you need to be in Australia to apply online for your TFN.
Where do I use my TFN?
Here are various situations in which a Tax File Number is required or beneficial:
- Lodging your tax return.
- Starting a new job (to provide to your employer via a TFN Declaration form).
- Opening a bank account in Australia.
- Managing superannuation accounts.
- Accessing certain government services and payments
Can I start working without a TFN?
In this case, your employer would be obliged to withhold the maximum rate of tax from your income, a situation that can significantly reduce your take-home pay.
But if you’re just starting a new job, don’t worry! You can still begin your job, but you’ll need to have your TFN ready within 28 days. If you don’t, your employer would need to withhold tax at the highest possible rate.
So, the sooner you secure your TFN and provide it to your employer, the sooner you can enjoy the full benefits of your work.
What happens to my TFN if I leave Australia?
Your TFN remains valid for life, even if you leave Australia. You can use it if you return to Australia or if you need to file a tax return for income earned while in the country.
What if I lose my TFN?
If you lose your TFN, you can still retrieve it by logging into your myGov account linked to the ATO or contacting the ATO by phone after verifying your identity.
However, a key thing to note is that your TFN is a constant—it does not change. Even if your name or residency status changes, your TFN remains the same. There’s no need to apply for a new one or request a change. Your TFN sticks with you for life, which makes it a reliable identifier for the ATO.
Can I have more than one TFN?
No, you should not have more than one TFN. Having multiple TFNs is against the law and can lead to complications with the ATO. If you’re unsure if you already have one, the ATO can assist you. Ensuring that you only have and use one TFN is essential to keeping your tax affairs uncomplicated and trouble-free.
