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Guide to withholding obligations for payments to foreign residents working in the film industry

What happens if I don't get an Australian TFN?

You are not required by law to have a TFN. However, if you don't have one you may have more tax withheld than you need to.

A TFN will help if you:

lodge a tax return
ask us about your tax affairs
make or receive payments under the pay as you go (PAYG) withholding system
apply online for an ABN
lodge a PAYG foreign withholding variation (FRWV) application where you have tax deductible expenses.

Sections within Information for payees

Last Modified: Monday, 5 September 2011

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