Tax file number - application or enquiry for individuals living outside Australia

When can you apply?

You can apply for a TFN using Tax file number - application or enquiry for individuals living outside Australia (NAT 2628, PDF, 501KB) 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 both
• an Australian resident
• 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
• to which contributions are made on your behalf
   
• you need to lodge an Australian tax return to claim
• a refund of tax that has been withheld from an Australian bank account
• 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 - for example, if you receive an appearance fee under contract as an entertainer.

We recommend you complete the TFN application before applying for an ABN. This will speed up processing of your ABN application.

You can apply for an ABN at abr.gov.au For information about residency, visit International tax essentials. .

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

Sections within When can you apply?

• Receiving interest, dividends and royalty payments