Tax file number - application or enquiry for an individual living outside Australia

How do I apply?

Non-residents of Australia

You can apply for a TFN using Tax file number – application or enquiry for individuals living outside Australia (NAT 2628) if you are a non-resident of Australia for tax purposes and:

• you receive rental income from an Australian property
• you receive income from Australian business interests
• your spouse is:
• an Australian resident, and
• applying for the Australian family tax benefit
• you are a member of an Australian superannuation fund:
• you expect to receive benefits from
• you intend to make personal contributions to, or
• to which contributions are made on your behalf
• you need to lodge an Australian income tax return to claim:
• a refund of tax that has been withheld from an Australian bank account, and/or
• dividends from Australian shares
• you want to apply for an Australian business number (ABN) and if applicable, another associated business account such as goods and services tax (GST). For example, if you receive an appearance fee under contract as an entertainer.

We recommend you complete this TFN application before registering for an ABN. This will speed up processing of your ABN application. You can register for an ABN at www.abr.gov.au

For information about Australian residency see Australian residents.

If you are a non-resident of Australia for tax purposes you do not need a TFN if you only receive: interest from an Australian bank account dividends from Australian shares, or royalty payments. For more information see Receiving interest, dividends and royalty payments.

Sections within How do I apply?

• Permanent migrants and temporary visitors
• Australian residents

Last Modified: Tuesday, 31 March 2009