Guide to tax file numbers
Guide to tax file numbers
Overview
A tax file number (TFN) is a unique nine-digit number we issue to individuals and organisations to help us administer tax and other Australian Government systems.
We only issue one TFN to you during your lifetime, even if you change your circumstances.
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If you change your name or address, you should tell us so we can update your details.
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How to find your TFN
If you already have a TFN but you don't know where it is, you may have documents that contain it, such as a notice of assessment or a payment summary from your employer. Alternatively, if you use a registered tax agent, they can tell you your TFN.
Applying for a TFN
If you've never been issued with a TFN, you can apply for one. You'll receive your TFN no more than 28 days after we receive your completed application.
Changing your name or address
You can contact us by phone, mail or in person to change our records of your name and address, your contact details and to add or update your nominated representative.
Using your TFN and keeping it safe
There are a number of situations where you will be asked to provide your TFN, such as when you start work or change jobs, apply for income assistance or join a superannuation fund. You should keep it secure and only disclose it to certain individuals or organisations for tax-related purposes.
TFNs for school students
Most secondary school students are able to get a TFN through the secondary schools TFN program. This is an easier way to apply because you don't have to provide us with any documents to prove your identity - the school identifies you.
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If you operate a partnership, trust or company and want to know how to apply for a TFN, refer to Tax basics for small business or visit the Australian business register website at www.abr.gov.au to apply for an Australian business number (ABN) and TFN.
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How to find your TFN
Your TFN is yours for life, even if you change jobs, move interstate or change your name. If you leave the country and come back to Australia, you still use the same TFN.
You can find your TFN on:
- your income tax notice of assessment
- any correspondence we have sent you
- a payment summary - for example, from your employer
- your superannuation member statement.
If you have a registered tax agent, you can ask them for your TFN.
If you still can't find your TFN, you can contact us. We will need to know that we are talking to the correct person before we can discuss your tax affairs, so we will ask you for details only you or your authorised representative would know.
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To contact us:
- phone 13 28 61 between 8.00am and 6.00pm, Monday to Friday
- visit your nearest ATO shopfront (phone 13 28 61 to make an appointment).
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Applying for a TFN
It's not compulsory to have a TFN, but if you don't have one you may have more tax withheld than you need to, or you may not be able to receive certain government benefits.
Why you need a TFN
Before you apply, you should understand why you may need a TFN.
Individuals (Australian residents for tax purposes)
If you are 16 years or older, you can apply for a TFN online.
However, if you are an Australian resident who is under 16 years of age, or require a parent or guardian to sign your application you need to complete the paper application form Tax file number - application or enquiry for individuals form (NAT 1432) and provide the necessary proof of identity documents.
Individuals living outside Australia
If you are a non-resident of Australia for tax purposes, you need to understand when you might need a TFN. You can apply for a TFN using the form Tax file number - application or enquiry for an individual living outside Australia (NAT 2628) and providing the necessary proof of identity documents.
Permanent migrants or temporary visitors
If you are a permanent migrant or temporary visitor to Australia you can apply for a TFN online at any time after entering Australia.
Lodging your application
Once you have completed your application, you can post the form and your proof of identity documents to the address specified on the form. Alternatively, you can take your application form and your proof of identity documents to your nearest ATO shopfront.
Why you need a TFN
Most individuals can apply for a TFN. Having a TFN will help if you:
- lodge a tax return
- ask us about your tax affairs
- apply for income assistance or support payments, such as pensions or benefits from either Department of Human Services (Centrelink) or the Department of Veterans' Affairs (DVA)
- claim family tax benefit (FTB) - your FTB tax claim cannot be processed without one
- make or receive payments under the pay as you go (PAYG) withholding system
- start work or change jobs
- submit a Tax file number declaration (NAT 3092) or a Withholding declaration (NAT 3093) form
- have savings accounts or investments that earn income
- receive payments under the Higher Education Loan Program
- join a super fund
- want to keep track of your super
- want to receive a super co-contribution (if you are eligible)
- have an active Child Support Agency case.
If you don't have a TFN you could have more tax withheld from your pay, or be unable to receive the government benefits you are entitled to.
Individuals (Australian residents for tax purposes)
If you are an Australian resident who is 16 years or older, you can apply for a TFN online. Once you have submitted your application online, simply take your documents to one of the participating Australia Post retail outlets to confirm your identity.
However, if you are under 16 years of age, or require a parent or guardian to sign your application you need to complete the paper application form Tax file number - application or enquiry for individuals form (NAT 1432) and provide the necessary proof of identity documents. These are detailed on the form.
Alternatively, you can apply:
- through Department of Human Services (Centrelink) if you are
- applying for Austudy
- applying for ABSTUDY
- receiving certain benefits
- receiving income support payments
- through the Department of Veterans' Affairs (DVA) if you are receiving certain benefits or income support payments
- online if you are a permanent migrant or temporary visitor to Australia
- through your school if you are a secondary student. You should first ask your teacher whether you can apply for a TFN through the secondary schools TFN program.
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For more information:
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Individuals living outside Australia
If you are a non-resident of Australia for tax purposes, you don't need a TFN if you only receive:
- interest from an Australian bank account
- dividends from Australian shares, or
- royalty payments.
You can apply for a TFN if you are a non-resident of Australia for tax purposes and you:
- receive rental income from an Australian property
- receive income from Australian business interests
- have a spouse who is an Australian resident and is applying for the Australian family tax benefit
- are a member of an Australian super fund
- need to lodge an Australian income tax return (for example, to claim a refund of tax that has been withheld from an Australian bank account)
- want to apply for an Australian business number (ABN).
Permanent migrants or temporary visitors
You can only complete this application if you are a permanent migrant or temporary visitor who is actually in Australia.
You must also be either:
- 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.
If this does not apply to you, for example, you are an Australian citizen, you cannot apply for a TFN using this online application. See Individuals (Australian residents for tax purposes).
To apply online, you need a valid passport or relevant travel documents and you must be:
- authorised to work in Australia by the Department of Immigration and Citizenship (DIAC) or have a valid overseas student visa
- allowed to remain here indefinitely
- in Australia when you lodge your application.
When you apply online you do not have to physically provide proof of identity documents. We will compare your personal and travel document details with DIAC's records. When we validate your details, we will give you a receipt number.
If you don't have access to the internet, you can visit an ATO shopfront or public internet facility, such as a public library.
If you are a permanent migrant or temporary visitor to Australia and you apply for a TFN online, your TFN will be sent to the Australian address you provided on your application. You will generally receive notification within 10 working days; however, we may take up to 28 days to process your application.
Lodging your application
Online
When you have completed and lodged your TFN application online, you must then attend a participating Australia Post retail outlet for an interview to present your Proof of Identity (POI) documents for authentication.
Whilst bookings are not essential, you can book an appointment for an interview at the same time you submit your TFN application online.
Paper
Once you have completed your application, you can post the form and your proof of identity documents to the address specified on the form.
Your original proof of identify documents will be checked and returned to you by registered mail.
Alternatively, you can take your application form and your proof of identity documents to your nearest ATO shopfront (phone us on 13 28 61 between 8.00am and 6.00pm, Monday to Friday, to make an appointment). A tax officer will check your proof of identity documents and hand them back to you.
If you are applying through Department of Human Services (Centrelink) or Department of Veterans' Affairs (DVA), an officer will check your proof of identity documents and hand them back to you. They will certify your completed application form and send it to us.
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For more information:
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When you can expect your TFN
You will receive your TFN no more than 28 days after we receive your completed application and you have provided the required POI documents. We will forward your TFN to the postal address on your application.
We appreciate your patience during the processing period. Please don't contact us or lodge another application during this time.
Changing your name or address
The fastest way to update your name, address and contact details, and to nominate a representative to deal with us on your behalf, is over the phone.
Phone
To update these details with us, either:
- phone 13 28 61 between 8.00am and 6.00pm, Monday to Friday
- phone +61 2 6216 1111 between 8.00am to 5.00pm and ask to be transferred to 'Personal tax enquiries' if you are calling from overseas.
When you phone, you must establish your identity by providing details of three of the following items that are currently on our records:
- your date of birth
- your phone number, business, residential, postal or email address (maximum of one)
- your bank account number (BSB number not required)
- details from our notices (maximum of two different notices) - for example, the sequence number from any notice of assessment (NOA) issued to you.
To help with your enquiry, you may also provide your TFN. Although it is not legally required, it will make it quicker and easier for us to help you. If you would like someone else, such as a friend, family member or registered tax agent to update your details, they must be already recorded with us as being authorised to act for you. Once we establish your identity, we will update your records with your new details immediately.
Mail
You may update your details by downloading and completing the form Change of details for individuals. You can then mail it to the address on the form.
It can take up to 28 days to update your records after we receive the form.
In person
You may visit one of our shopfronts and our staff will help you to update your details.
We must establish your identity in the same way as for phone contact. You may bring an identity document that has your photograph on it, such as a passport or driver's licence, to help identify yourself.
Once we establish your identity we will update your records with your new details immediately.
Using your TFN and keeping it safe
Your TFN is an important part of establishing your identity when you start a new job, open bank accounts and apply for government benefits. Keep it secure. Only some people and organisations can ask for your TFN, the most common being:
- the ATO, when discussing your tax records
- some other Australian Government agencies (for example, Department of Human Services (Centrelink), the Child Support Agency and the Australian Federal Police)
- your employer, after you start work
- your super fund
- higher education providers
- registered tax agents, solicitors and accountants
- your bank or other financial institutions.
Keep your TFN and other personal details (such as bank account passwords) secure by:
- not carrying them in your purse or wallet and not storing them in your mobile phone
- not sharing them with friends (including on social networking websites)
- disposing of documents containing identity details by shredding or otherwise destroying them
- installing up-to-date anti-virus software on your computer
- providing your identity details only to trusted or reliable organisations
- making sure that any tax agent you use is registered - check the Tax Practitioners Board website at www.tpb.gov.au
Lost or stolen TFN
If your TFN has been lost, stolen or accessed by an unauthorised third party, we can provide advice on what you need to do.
TFN declaration
A TFN declaration is the form you use before you start to receive payments from a new payer, such as an employer or Department of Human Services (Centrelink).
Lost or stolen TFN
Normally we will replace your TFN if it has been lost, stolen or accessed by an unauthorised third party, so let us know as soon as possible.
Once you have your new TFN, you must:
- provide employers with a new TFN declaration showing your new TFN - if they are making contributions to a super fund for you, they will let your fund know your new TFN
- notify Department of Human Services (Centrelink) or Department of Veterans' Affairs (DVA) of your new TFN if you receive government benefits or pensions to avoid payments being stopped
- advise other institutions of your new TFN - for example
- investment bodies such as banks
- super funds
- current educational institutions.
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For more information about:
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TFN declaration
A TFN declaration is the form you use before you start to receive payments from a new payer, such as an employer or Department of Human Services (Centrelink). The information you provide on the TFN declaration is used to determine the amount of tax to be withheld from payments made to you.
For example, you should complete a TFN declaration form when you:
- start work for the first time
- change jobs to a new employer
- apply for some benefits or allowances from Department of Human Services (Centrelink)
- receive payments under labour hire arrangements
- receive super benefits.
Your payer should provide you with a TFN declaration form.
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If they don't, you can get one through online ordering, by phoning us on 1300 130 072 or from selected newsagents.
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You don't have to give your TFN, but if you don't your payer must withhold the top rate of tax plus the Medicare levy from all payments made to you, unless you qualify for an exemption. When you start a new job, you have 28 days to give your TFN to your employer before this requirement to tax you at the highest rate applies.
TFNs for school students
If you are a secondary school student, the easiest way to get a TFN is through your school. Most public and private secondary schools around Australia are registered with the program.
By applying through your school you don't have to provide us with any documents to prove your identity, because the school verifies this for us. However, you will still need to include on your application form some details from your:
- Australian birth certificate
- Australian citizenship certificate, or
- overseas passport.
Last Modified: Tuesday, 26 February 2013
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