A tax file number, or TFN, is the first piece of Australian bureaucracy most new arrivals deal with, and it is one of the few that is genuinely simple: free, online, about twenty minutes. What is not simple is the consequence of not having one, because employers and banks are required to withhold tax at the highest marginal rate from anyone who cannot produce a TFN. This guide covers what a TFN is, how to apply, who you should and should not give it to, what to do if it goes missing, and whether you need one at all as a non-resident. Verified against Australian Taxation Office pages on 14 October 2026.
Key facts at a glance
| What it is | Your personal reference number in the tax and superannuation systems |
|---|---|
| Format | A unique number, usually 9 digits |
| Cost | Free to apply for |
| Time to complete | About 20 minutes for the online application |
| Where you must be | You must already be in Australia to use the online service for foreign passport holders, permanent migrants and temporary visitors |
| How long it takes to arrive | Generally within 28 days of a complete application |
| If you don’t have one | Employers and financial institutions must withhold more tax from what they pay you |
| TFN vs ABN | TFN is for individuals; an ABN is an 11-digit number identifying a business |
| Last verified | 14 October 2026 |
What a tax file number is
The ATO’s definition is short: a tax file number is your personal reference number in the tax and superannuation systems. It is a unique number, usually nine digits, and it is yours for life — you keep it even if you change jobs, change your name, move interstate or go overseas.
You can apply for a TFN at any age, and it is free. There is no application fee, no renewal fee and no annual charge. If a website or a service offers to get you a TFN for a price, you are paying a middleman for something you can do yourself in twenty minutes.
Three things a TFN is not:
- It is not a visa. It has nothing to do with your immigration status.
- It is not a bank account number or an account identifier of any kind.
- It is not an ABN. These are different numbers for different purposes, and mixing them up is a common and sometimes expensive mistake.
TFN versus ABN
People conflate these constantly, especially anyone planning to work as a contractor. They do different jobs.
| Tax file number (TFN) | Australian business number (ABN) | |
|---|---|---|
| Who it is for | Individuals — employees, students, anyone earning income | Businesses and organisations |
| Format | Usually 9 digits | 11 digits |
| What it is for | Your personal reference number in the tax and superannuation systems | Identifying your business or organisation to the government and community |
| Issued by | Australian Taxation Office | Australian Business Register |
The link between them is practical: the ATO states that without a TFN you cannot apply for an Australian business number. So if you intend to work as a sole trader or contractor in Australia, the TFN comes first.
One warning worth stating plainly. Not everyone is entitled to an ABN, and the Australian Business Register says you may face prosecution or criminal charges if you apply for an ABN, register for GST and claim GST refunds when you are not entitled to them. If you are an employee being paid a normal wage, you need a TFN, not an ABN — and if an employer insists you get an ABN and invoice them instead of being paid as an employee, treat that as a question worth asking about your entitlements.
What happens if you do not have a TFN
You are not legally required to have a TFN. But the system is built so that not having one costs you money, and in some cases closes doors entirely.
| Situation | What happens | What you can do |
|---|---|---|
| You start a job without a TFN | Your employer must withhold more tax from your pay — the ATO describes this as withholding at the highest marginal tax rate | Give your employer the TFN as soon as it arrives, and claim a credit for the excess withheld when you lodge your tax return |
| Your bank does not have your TFN | The bank withholds tax from your interest at the highest marginal tax rate | Claim a credit for the amount withheld when you lodge your tax return |
| You are a foreign resident and the bank has your overseas address | Tax is withheld from interest at 10%, and that is a final tax | Nothing to claim back — this interest is not included as income on your Australian tax return |
| You are a foreign resident and the bank does not have your overseas address | Tax is withheld from interest at 47% | Give the bank your overseas address so the lower rate applies |
| You want to claim a government benefit or allowance | You cannot apply without a TFN | Apply for the TFN first |
| You want to lodge your tax return online | You cannot lodge online without a TFN | Apply for the TFN first |
| You want to register a business | You cannot apply for an ABN without a TFN | Apply for the TFN first |
There is a narrow exception on the interest side. The ATO says you do not need to provide a TFN if you are under 16 years of age, the account is in your name, and the account earns less than $420 interest in the income year. For most adults moving to Australia, that will not apply.
Note that the money withheld is not lost — in most cases you claim it back as a credit when you lodge your tax return. But that means waiting until the end of the income year, so it is cash flow you lose in the meantime.
How to apply
The ATO runs several application routes depending on who you are. As a new arrival, you will almost certainly use the one for permanent migrants and temporary visitors.
- Make sure you are in Australia. The ATO is explicit: you must already be in Australia to apply using the online Individual Auto-registration system for foreign passport holders, permanent migrants and temporary visitors.
- Have your details ready. You will need your passport or travel document number, the country of origin of that document (which must match the nationality country on your visa), your names exactly as printed on your passport, any other names you are known by, your date of birth, spouse details, any existing TFN, ABN or Centrelink Customer Reference Number, your residential and postal addresses, and contact details. Your postal address must be in Australia.
- Set your device to an Australian time zone. The ATO warns that this can cause errors when submitting your application if you do not.
- Complete the online application. The ATO says there is no cost and it should take about 20 minutes.
- Record your ATO receipt ID. You are given one when you submit. Keep it — it is how you follow up if the letter does not arrive.
- Wait for the letter. The ATO generally issues your TFN within 28 days of receiving a complete application with the required identity documents, and sends it to the postal address on your application or to your myGov Inbox, depending on how you applied.
If you are already an Australian resident, or applying as an Australian citizen aged 15 or over with a Strong Digital ID, the ATO has separate online routes. If you are living outside Australia with income from an Australian source, the process is different again — see the non-resident section below.
Who to give your TFN to — and who not to
The ATO’s guidance is to disclose your TFN only to people and organisations that require it for legitimate reasons. It names these:
- the Australian Taxation Office, when discussing your tax records
- your employer, when you start work
- your bank or financial institution
- other government agencies, to claim benefits
- your superannuation fund
- your university
That list is the whole point. The ATO notes that someone only needs basic details — your name, date of birth, address, myGov details or TFN — to commit identity fraud or scams. That is the risk you are managing.
In practice, this means: do not send your TFN by email or text to someone who contacted you first; do not give it to a landlord, a share-house agent, a job recruiter on social media, or a service that claims to need it to “verify” you. The ATO does not ask for your TFN to confirm a refund, and it does not threaten you with arrest over it.
If you have lost it or forgotten it
Because a TFN is yours for life, a lost TFN is never reissued as a new number. You find it again.
- Online: sign in to ATO online services through myGov, or use the ATO app.
- On your records: your income tax notice of assessment, letters from the ATO such as a statement of account, a payment summary or income statement from your employer, or your superannuation account statement.
- Through a tax agent: if you use a registered tax agent, you can ask them for your TFN.
If you still cannot find it after checking those options, phone the ATO. And if your TFN has been lost, stolen or accessed by someone unauthorised, tell the ATO as soon as possible — if you suspect misuse, the ATO’s Client Identity Support Centre on 1800 467 033 is open 8:00 am to 6:00 pm, Monday to Friday. That team helps people whose identities have been stolen or misused and can apply security measures to monitor unusual activity on your account.
Do you need a TFN as a non-resident?
This depends on what income you receive. The ATO’s rule for people living outside Australia is that you may need a TFN if you:
- receive income from an Australian source other than interest, dividends or royalties — for example rental income
- receive income from Australian business interests
- have a spouse who is an Australian resident and is applying for family tax benefit or child care subsidy
- are a member of an Australian superannuation fund that you expect to receive benefits from
- intend to make personal contributions to a fund, or contributions are made on your behalf
- need to lodge an Australian tax return or apply for an ABN
Conversely, the ATO states that foreign residents of Australia for tax purposes do not need a TFN if they only receive interest, dividends or royalty payments from an Australian source. That is because tax is withheld at the source — which is why the 10% or 47% rate in the table above matters.
If you are overseas and do need a TFN, the application is by paper, not online: download the form for individuals living outside Australia, and send it with certified copies of your original proof of identity documents. The ATO’s warning is blunt — do not send original documents, because they will not be returned, and certified copies of digital identity documents are not accepted.
Step-by-step: getting set up
- Work out whether you are a resident or a foreign resident for tax purposes. This determines your tax rates, your tax-free threshold and whether the Medicare levy applies — see our guide to Australian tax rates and brackets.
- Once you are in Australia, apply for your TFN online and save your receipt ID.
- Open your bank account and give the bank your TFN once it arrives, so interest is not taxed at the top rate — see our guide to opening a bank account in Australia.
- When you start work, complete a TFN declaration for your employer and decide whether to claim the tax-free threshold.
- Give the same number to your superannuation fund.
- Keep the letter somewhere safe, or note the number in a password manager — not in a phone note or an email to yourself.
- At the end of the income year, lodge your tax return and claim back anything that was withheld at the top rate. The Medicare levy is calculated in the same return.
Common mistakes
- Paying someone to get you a TFN. It is free. Any site charging a fee is a reseller.
- Applying before you arrive. You must already be in Australia to use the online service for foreign passport holders, permanent migrants and temporary visitors.
- Using an address you will not have in a month. The letter is posted, not emailed. Use somewhere you can still receive mail in four weeks.
- Not setting your device to an Australian time zone. The ATO specifically warns this can cause submission errors.
- Confusing a TFN with an ABN. Employees need a TFN. If you are being pushed to get an ABN and invoice as a contractor when you are really an employee, ask why.
- Sharing your TFN with anyone who asks. Name, date of birth, address, myGov details and your TFN are all an identity fraudster needs. Give it only to the organisations on the ATO’s list.
- Ignoring a suspicious letter. If your TFN has been lost, stolen or misused, contact the ATO promptly — the earlier it is flagged, the more they can do.
FAQ
How long does it take to get a TFN, and does it cost anything?
Applying is free — the ATO states clearly that there is no charge for a TFN, so be wary of any website or service that tries to charge you for one. The online application takes about 20 minutes, and you will generally receive your TFN within 28 days after the ATO receives your completed application and required identity documents. If it has not arrived after 28 days, contact the ATO with your receipt ID.
Can I apply for a TFN before I move to Australia?
Not through the online service for foreign passport holders, permanent migrants and temporary visitors — you must already be in Australia to use it. If you are living outside Australia and have income from an Australian source, there is a separate paper application route.
What happens if I don’t give my bank my TFN?
The bank withholds tax from your interest at the highest marginal tax rate. You can claim a credit for the amount withheld when you lodge your tax return, but until then the money is sitting with the ATO rather than in your account.
Is a TFN the same as an ABN?
No. A TFN is your personal reference number in the tax and superannuation systems, usually nine digits. An ABN is an 11-digit number that identifies a business or organisation to the government and community. You cannot apply for an ABN without a TFN.
Do I need a TFN if I am not an Australian resident?
It depends on your income. Foreign residents do not need a TFN if they only receive interest, dividends or royalties from an Australian source, because tax is withheld at source. But you may need one if you have rental income, Australian business interests, an Australian superannuation fund you expect benefits from, or you need to lodge a return or apply for an ABN.
I lost my TFN. Will they issue a new one?
No — your TFN is yours for life. You find it again rather than getting a replacement. Check ATO online services through myGov, your notice of assessment, letters from the ATO, your income statement or payment summary, or your superannuation account statement. If it has been stolen or misused, contact the ATO’s Client Identity Support Centre on 1800 467 033.
Official sources
- Tax file number — Australian Taxation Office
- What is a tax file number? — Australian Taxation Office
- Apply for a TFN — Australian Taxation Office
- Online TFN registration – permanent migrants and temporary visitors — Australian Taxation Office
- People living outside Australia – TFN application — Australian Taxation Office
- Lost or stolen TFN — Australian Taxation Office
- Investing in bank accounts and income bonds — Australian Taxation Office
- Applying for an ABN — Australian Business Register
AU0061 publishes general information, not personal migration advice. Visa rules and fees change, and eligibility depends on your individual circumstances. Always confirm the current requirements with the Department of Home Affairs or a MARA-registered migration agent before you act on anything in this guide.