Get a TFN

Don't have a TFN? |  Students | Visitors, non-residents

What is a tax file number and why do you need one?
When you start a new job you will need more in your pocket than a positive attitude and willingness to learn... you'll also need a tax file number. Everyone who pays tax must have a tax file number, and you need yours for every interaction you have with the Tax Office.

An employer that does not have your tax file number (TFN) is legally required to hold back tax from your pay at the top marginal rate (45 cents for every dollar, plus the 1.5% Medicare levy), even if you are earning so little that you'd otherwise almost be paying no tax at all. And any interest from bank accounts, unfranked dividends from companies or dividends (franked or unfranked) passed to you through unit trust distributions, will have the highest possible level of tax taken out, if a TFN is not provided.

You also need a TFN to access government benefits or support, such as unemployment benefits, that you are entitled to. Tertiary students also need one to access the government's higher education loans (more on these here).

So while it is not compulsory to have a TFN, it's a bit hard to live without one. And having the requirement to provide a TFN fits in neatly with the Tax Office's compliance measure of cross checking information across different institutions (known as data matching), which allows it to check that you have earned what you said you earned.

As well as ordinary people, companies, superannuation funds, partnerships and trusts – in fact anyone or anything that pays tax or lodges a tax return – have to have a TFN.

There are exceptions, such as schools and museums that are income tax exempt, non-profit organisations, and people on most government pensions.

What if you haven't got a TFN?
Anyone starting at a job will be asked for a TFN, and if it's your first job your workplace should have a form for you to fill out to get one (or click here to get one from the Tax Office).

Centrelink will help those applying for other benefits to also apply for a TFN at the same time, especially as most government benefits need to have a TFN quoted when applying for them. Many young people in such situations will never have previously needed a TFN.

Students
The Tax Office has a program to help secondary school students get their TFN, which offers a simpler application form that can be completed at school, and easier identity verification that the school can also help with. Here is the Tax Office page with all the information you'll need.

Being able to defer tertiary education tuition fees (using the higher education loan scheme) will require a TFN. Even holiday or part time work will require you to get a TFN if you earn more than the tax-free threshold in a year (currently $6,000), but if you haven't got one through these options, your educational institution should be able to help. Centrelink will also help if you are applying for Youth Allowance or Austudy.

• a working holiday-maker
• a New Zealander and you are automatically granted a visa on arrival
• an overseas student and your visa has been amended to allow you to work
• a person with a valid visa allowing you to stay in Australia indefinitely
• a person with a business visa.

To apply, go to www.iar.ato.gov.au to fill in the online interactive registration form.

Non-residents for tax purposes can apply for a TFN using the Tax file number - application or enquiry for individuals living outside Australia form (here's the link). The tests used to determine your residency status for tax purposes are not the same as those used by other Australian agencies for other purposes such as immigration (find out more here).

If you are a non-resident for tax purposes (explained here), you will need a TFN if you earn any income, but will be taxed at a different rate to residents (see the difference here). Non-residents won't need a TFN if they only get interest from an Australian bank account, dividends (franked or unfranked) from Australian companies or royalty payments from Australian payers.

Foreigners with a visa that allows them to work in Australia can use their passport number and visa number as part of the proof of identity when applying for a TFN, as can overseas students. However, the Tax Office's proof of identity requirements for all non-residents (whether or not you are physically in Australia) are quite extensive, so make sure you double-check you have sent them everything they want.

Every post office should have TFN application forms as well. Permanent migrants should have evidence of immigration status or a citizenship certificate.

Last reviewed 26/07/12