How To Get A Tax File Number

Individual taxpayers of any age, and entities can apply for a tax file number.

Non-residents are not given a TFN for employment purposes unless they hold a visa which allows them to work in Australia.

How To Start a TFN Application

Tax File Number Application/Enquiry forms are not freely downloadable. The application process varies according to the applicant’s status, as follows.

Individuals – residents

In Australia, Australian residents can generally apply for a tax file number on-line. Documents verification is carried out at an authorised Post Office.

New: Australian citizens with a passport can now apply for a TFN using myGovID to receive a TFN straight away, and start accessing MyGov and ATO’s online services. Read more here.

Alternatively, a paper application form can be obtained from the ATO directly by ordering online (form number NAT 1432) or calling the number 1300 720 092.

The form may also be available from ATO shopfronts, Centrelink or the Department of Veterans’ Affairs.

Migrants and visitors

Foreign passport holders and permanent and temporary visa holders with work rights (including students) who are in Australia apply online here.

Non-residents

Non-residents outside Australia use NAT 2628. See form download and other information here.

TFN Application Overseas

For applications overseas, copy documents can be certified true and correct by an Australian embassy, high commission, or consulate. Where such access is not reasonably convenient, certification by a Hague Apostille Convention country authority may be accepted. See TFN instructions outside Australia  and Hague Apostille contracting states.

Documents not in English must be provided as an authorised translation. In Australia the accepted translation authority is NAATI. Outside Australia, approved translation services can be found on the advice of the nearest the nearest Australian embassy, high commission or consulate.

Lost Tax File Number

Normally only one file number is issued during your lifetime. Which means if you lose it, you can’t get another one. You need to either locate your file number from an available source, or as a last resort, contact the Tax Office.

There are a number of possible ways to find out your Tax File Number.

They include:

  • from your account at my.gov.au
  • from a notice of assessment
  • from past copies of your tax return
  • from correspondence you may have received from the Tax Office
  • from records created by or given to an employer (e.g. TFN Declaration, Payment Summary)
  • from records created by or given to a super fund
  • from records created by or given to a financial institution, such as a bank, stock broker
  • from your Tax Agent (if any)

If any of these sources are unsuccessful, call the Tax Office.

There is further information on the Tax Office website.

Non-Individual Entities TFN Applications

Tax agents have dedicated channels for tax file number applications on behalf of client entities. The following information is for non-agent applications.

A tax file number for a company, partnership, trust, super fund, charity or other organisation such as an unincorporated company, club or association can be obtained through an online application at abr.gov.au.  An Australian Business Number (ABN) may also be applied for at the same time.

Paper forms: Companies, partnerships, trusts and other organisations can still use paper form NAT 3799 which is obtainable by ordering or downloading online.

Deceased estates not utilising the services of a tax agent can download Form 3236 or apply online at abr.gov.au

Proof of Identity

Proof of identity documents are required supplied as part of the verification process for a TFN application. For residents, original documents can be produced at interview, or for mail applications, certified copies are provided.

Certification of true and correct photocopies within Australia are only accepted from the following:

  • barrister
  • solicitor
  • doctor
  • judge
  • Justice of the Peace
  • minister of religion (who is authorised to celebrate marriage)
  • police officer
  • bank, building society or credit union officer with at least five years service
  • sheriff’s officer
  • Commissioner of Declarations (in Queensland only)

For migrants and temporary visitors in Australia, documents do not normally need to be supplied as the proof of identity process is conducted by the Tax Office obtaining access to Department of Immigration and Border Protection records.

Why do you need an Australian TFN?

A tax file number in Australia is necessary for the lodgement of an income tax return. If you are lodging your first tax return in Australia, it is best to get a file number before doing so.

Whilst it’s not compulsory to have a tax file number in a general sense, increasingly it is not possible to transact with government without one.

It is likewise not compulsory to provide your tax file number to anyone, and the privacy laws limit the use of file numbers primarily to tax-related matters, and not to be used as an identification tool. Nevertheless government agencies have access to your file number for official purposes.

The Consequences of Not Supplying A File Number (When Legally Asked)

There can be significant consequences for not providing your file number.

For example:

  1. an employer is required to deduct tax from wages at the top marginal tax rate (45% plus medicare for residents)
  2. financial institutions must deduct tax from dividends and interest at the top marginal rate (45% plus medicare for residents). (Distributions from closely held trusts have been included since 2010).
  3. family tax benefits can’t be processed
  4. certain other government entitlements are denied – Social Security payments, Military Rehabilitation and Compensation payments and Veterans Affairs pensions
  5. superannuation funds can’t accept personal superannuation contributions or may be more highly taxed, and eligibility for the government co-contribution may be foregone
  6. practical difficulties for office-holders (e.g. director) of entities which have dealings with the Tax Office

Supplying Your File Number For Employment

An employee is allowed a period of 28 days to give a file number to their employer, and is shielded from the penalty withholding rate for that period.

Employers have 14 days (with fines for failure) to lodge TFN declarations with the ATO.

Credits For Tax Deducted When No TFN is Quoted

Tax which has been deducted at the top rate because a tax file number hasn’t been provided to an employer or payer, is credited or refunded when the payee’s tax return is lodged and assessed.

The tax credit is applied towards any tax payable, and the balance (if any) refunded. If a refund is due, there could be a long delay until after the end of the financial year before the excess tax is paid back.

Broadly, non-resident investors are excluded from the penalty withholding tax requirement on investment income which is caught under the separate withholding tax regime. [This routinely applies to dividends, interest and royalty payments, but will depend on the circumstances – professional advice recommended.]

Entities with an ABN can validly quote their ABN instead of a TFN in specific circumstances.

Tax File Number Applications

Subject to tax residence status, individual taxpayers of any age and entities can apply for a tax file number. Tax file numbers are only ever issued once in a taxpayers’s lifetime, and are unique to the taxpayer.

Most TFN applications can be started online although paper forms are still in use as an alternative. Online applications will normally be faster.

See also

This page was last modified on 2022-04-28