A1 Do you have an Australian tax file number (TFN)?
A TFN is a unique number issued by us to individuals and non-individual entities for identification and record keeping purposes.
We are authorised by the TAA 1953 to ask for your TFN. It is not an offence not to provide your TFN. However, your application may be delayed if you do not provide your TFN. If you already have an Australian business number (ABN), you will already have a TFN.
If your reason for variation is 'Tax treaty applies' or 'Exempt income - non tax treaty', you may not be required to have a TFN.
If your reason for variation is 'Tax deductible expenses', you will be required to have a TFN.
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If you are not sure if you are entitled to a TFN, or required to have a TFN, see More information.
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What do you need to do if you are required to have a TFN?
If you are required to have a TFN and you don't have one, you need to submit an application to us.
Show if you have made a separate application or enquiry to us for a new or existing TFN by printing X in the applicable box.
Individuals
If you are a non-resident of Australia and you are outside Australia when you apply for a TFN, use the Tax file number - application or enquiry for an individual living outside Australia (NAT 2628). For more information about how to obtain a copy of this publication, see Useful product.
If you are a non-resident of Australia, and you have arrived in Australia for work purposes, use the Permanent migrants or temporary visitors to Australia - online tax file number (TFN) application or enquiry (NAT 4157). You can apply online using the individual auto-registration.
Non-individuals
A TFN can be obtained when applying for your ABN.
A2 Do you have an Australian business number (ABN)?
The ABN was implemented in response to requests from business for a single number to be used in their interactions with all levels of Australian Government. If your activities within Australia are done in the form of a business, a venture or a concern in the nature of trade, you are entitled to an ABN. By obtaining and quoting your ABN to your Australian resident payers, you will avoid amounts being withheld from your payments at the top marginal rate plus Medicare levy (currently 46.5%).
Quoting your ABN reduces the risk of administration errors that could delay the processing of your application.
If your reason for variation is 'Tax treaty applies' or 'Exempt income - non tax treaty', you may not be required to obtain an ABN.
If your reason for variation is 'Tax deductible expenses', in most circumstances, you will be required to obtain an ABN.
If you are not sure if you are entitled to an ABN, or required to have an ABN, see More information.
What do you need to do if you are required to have an ABN?
If you are required to have an ABN, and you don't have one, visit the Australian Business Register (ABR) website at www.abr.gov.au and apply online.
Show if you have made a separate application or enquiry to us for a new or existing ABN by printing X in the applicable box.
What do you need to do if you are not required to have a TFN or ABN?
If you are not required to have a TFN or ABN, you must attach evidence of identity to your application. We need to obtain evidence of your identity to correctly identify you as well as administer the tax laws.
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Important
- If you are sending evidence of your identity through the mail, you must provide acceptable original documents or copies certified by an Australian embassy, high commission or consulate. Certified copies are preferred. Where original documents are provided, these will be returned to you by registered mail.
- If a document is not in English, a written translation must be provided and certified as a true and correct copy by an authorised translation service.
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If you are applying for a variation as an individual, you must provide two current documents from the following list. At least one of the documents must be a category A document.
If you have changed your name, you must also provide another document showing the change, such as a marriage certificate, deed poll or change of name certificate.
Category A documents
- Australian birth certificate.
- Certified copy of Australian passport.
- Certified copy of overseas passport.
- Original or certified copy of a birth certificate.
Category B documents
- Original or certified copy of national photo identification card.
- Original or certified copy of overseas government identification.
- Original or certified copy of marriage certificate - if this document is provided to verify your change of name, it will not be classified as a second document.
- Original or certified copy of current driver's licence with photo - the address listed on the licence must match the home address provided.
If you are applying for a variation as a non-individual entity, you will need an original or certified copy of a certificate of registration with a relevant authority in your country of origin. The certificate must show:
- the legal name of the entity applying for a variation.
- details of all associates of the entity, such as directors of a company, partners of a partnership and trustees of a trust or super fund.
Details of all associates should include their:
- full name
- address
- date of birth (if an individual)
- gender (if an individual)
- position held.
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An entity that is not a resident of Australia but is registered with the Australian Securities and Investment Commission and has an Australian Registered Body Number (ARBN), will meet the identity requirement by quoting the ARBN on the application form.
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If a certificate of registration is not provided, evidence of identity of the associates is required.
a. If the associate is an individual, this will consist of one of the following:
- certified copy of current passport
- original or certified copy of national identification card with photo
- original or certified copy of a birth certificate
- original or certified copy of government identification with photo
- original or certified copy of current drivers licence with photo
- original or certified copy of marriage certificate.
b. If the associate is not an individual, evidence of identity will consist of one of the following:
- original or certified copy of a certificate of registration
- original or certified copy of a bank statement
- original or certified copy of a lease agreement of the business property
- original or certified copy of a rates notice of the business property.
An associate of an applicant that is not an individual should also provide details of its associates, such as partners, directors and trustees. If an associate of an applicant, that is not an individual, cannot provide documentary evidence of its own identity, then it must provide evidence of identity of its associates.
A3 Are you an individual or a non-individual entity?
Australian taxation law prescribes different taxation treatment depending, in part, on the entity type that derives the Australian sourced income. Indicate your entity type by printing X in the applicable box.
Individual
An individual, including a sole trader but excludes companies or other organisations.
Non-individual
For more details, go A7.
A4 What is your date of birth?
You must complete this question if you are an individual.
A5 What is your legal name?
You must complete this question if you are an individual.
Family name, given name and other given names: Provide the names that appear on all official documents or legal papers.
A6 What is your main trading name?
Only complete this question if you are an individual. If you do not have a trading name or it is the same as your legal name, leave this question blank. Do not write 'AS ABOVE', 'NOT APPLICABLE' or 'N/A'.
Your main trading name is the name you trade under or that is known by your suppliers or customers. It may be different from your legal name.
It may be a trading or business name you have registered with other government departments.
A7 What type of non-individual entity are you?
You must complete this question if you are a non-individual entity.
The following are broad definitions of the common entity types for non-individuals.
Partnership: An association of people carrying on a business as partners or receiving of income jointly, but not including a company. A partnership is not a taxable entity; rather its members are taxable in their individual capacities on their shares of the net partnership income, whether distributed to them or not (section 92 of the ITAA 1936).
A partnership does not include a corporate limited partnership (section 94K of the ITAA 1997).
Company: A company includes all bodies corporate or any other unincorporated association of people but does not include a partnership and a non-entity joint venture (subsection 6(1) of the ITAA 1936). A company comes into existence when it is registered and is taxable in its own right (section 4-1 of the ITAA 1936).
Trust: A trust is not a separate taxable entity. Often it is the beneficiaries who are ultimately entitled to receive and retain the trust income and who are taxable on it. In some circumstances, the trustee is taxable on the trust's income.
Government organisation: An organisation that is owned or administered by a sovereign state or country.
Super fund: A fund will be a 'foreign super fund' if it does not fall within the definition of an 'Australian super fund'. Generally a super fund is an Australian super fund if the following applies:
- it was established in Australia
- any of its assets are located in Australia
- it is managed and controlled in Australia
- it had no active member, or it had active members who are Australian residents holding at least 50% of one of the following
- the total market value of the fund's assets attributable to super interests held by active members
- the sum of the amounts that would be payable to or in respect of active members if they voluntarily ceased to be members.
A fund is an Australian super fund for an income year in which it satisfies all of these conditions. If a fund fails to satisfy one of the conditions at a particular time, it is not an Australian super fund at that time even if it satisfies the other conditions.
Other: If your entity type is different to the ones described above, give details in the space provided.
A8 What is your legal name and main trading name?
You must complete this question if your entity type is non-individual.
If you have an ABN, the legal name and main trading name you supplied in the ABN application must be provided here. Include both the legal name and main trading name if they are different.
Example
Legal name
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Trading name
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Your legal name should be the business or organisation name that appears on all official documents or legal papers.
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Your main trading name is the name your organisation trades under or is known as by your suppliers or customers.
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Partnership
1 ANN CITIZEN, BRIAN SMITH AND GREG JONES
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1 CSJ CONCRETE PATHS
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Company
2 AXY Pty Ltd
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2 ANN'S SWIM COACHING
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Trust
3 SMITH FAMILY TRUST
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3 ABC GARDENING
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The above examples would be written at question 8 as:
1 ANN CITIZEN, BRIAN SMITH ANDGREG JONES trading as CSJ CONCRETEPATHS
2 AXY Pty Ltd trading as ANN'S SWIM COACHING
3 SMITH FAMILY TRUST trading as ABC GARDENING
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A9 What is your ultimate holding company name?
If your entity type is a company and the payee is a subsidiary company, you must complete this question.
A subsidiary company is controlled by another company through the composition of the board of directors, by having more than half the voting power or by owning more than half the issued capital of the company.
An ultimate holding company is a holding company but it is not a subsidiary of any other company.
A10 What is your country of residence for taxation purposes?
A payee's country of residence for tax purposes will be determined by the 'tests of residence' present in that country's tax legislation. For individuals, a common understanding of residence may be used to work out the country of residence for tax purposes. A company or other entity type is normally resident in the country in which its central management and control is situated.
A11 What is your taxpayer identification number (TIN) in that tax-resident country?
This is the identification number used by the payee to interact with their country of residence government about all tax matters. It may be used by us to confirm your identity.
A12 What is your email address?
Our policy generally prohibits the sending of confidential information to external email addresses. We may use secure email methods to communicate with some taxpayers. Normally, we use email to answer general questions or send publicly available information. We will not send your sensitive personal or business details via email.
A13 What is your Australian contact phone number?
If we need to contact you about your application, after you have arrived in Australia, it is quicker by phone. Provide a phone number, including the area code, on which we can contact you between 8.00am and 6.00pm Australian Eastern Standard Time (AEST), Monday to Friday.
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You must provide at least one contact phone number.
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A14 What is your phone number outside Australia?
If we need to contact you about your application, before you arrive in Australia, it is quicker by phone. Provide a phone number on which we can contact you between 8.00am and 6.00pm (AEST) Monday to Friday.
Provide the country code and area code.
A15 What is your preferred language, if other than English?
If you have difficulty communicating in English, indicate your preferred language. We may not be able to speak to you in your preferred language at all times. However, we will try to arrange an interpreter to help with your enquiry.
A16 What is your postal address?
The address you provide here will be used to contact you by mail. Ensure this address is appropriate to receive this type of mail.
Sections within How to complete the FRWV
Last Modified: Wednesday, 30 January 2013