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

Overview

This information explains how to apply for or enquire about a tax file number (TFN) for individuals living outside of Australia.

The Tax file number – application or enquiry for individuals living outside Australia (NAT 2628) is available as a complete product:

as a downloadable Portable Document Format (PDF, 402KB), or
paper product.

What is a tax file number (TFN)?

A TFN is a unique 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 such as your name or residency. You should keep your TFN secure at all times and advise us if you change your name or address so we can update your details.

If you have lost your TFN or are not sure you have one, check all your correspondence from us or contact your tax agent.

If you still cannot find your TFN or would like to update your details, phone +61 2 6216 1111 between 8.00am and 5.00pm, Monday to Friday and ask to be transferred to Personal tax enquiries. If you phone us, we need to know we are talking to the correct person before discussing your tax affairs. We will ask you for details that only you, or your authorised representative, would know.

For more information on keeping your TFN secure see How do I look after my TFN?

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.

Permanent migrants and 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.

This option is available if you are a:

working holiday-maker
New Zealander (who is automatically granted a visa on arrival)
overseas student
person with a valid visa allowing you to stay in Australia indefinitely, and
person with a business visa.

To apply online, you need a valid passport or relevant travel documents and 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, and
in Australia when you lodge your application.

When you apply online you do not have to physically provide proof of identity documents for registration purposes. 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.

Australian residents

Generally, you are an Australian resident for tax purposes if you have:

always lived in Australia
moved to Australia and live here permanently
been in Australia continuously for six months or more and for most of the time you have been:

in the one job and
living in the same place, or

been in Australia for more than half of the financial year, unless:

your usual home is overseas, and
you do not intend to live in Australia.

The residency tests we use to determine your residency status for tax purposes are not the same as those used by other Australian agencies for other purposes such as immigration.

For detailed information on Australian residency see International tax essentials.

If you are an Australian resident for tax purposes, refer to Tax file number – application or enquiry for individuals (NAT 1432). To obtain a copy:

visit online ordering
phone 1300 720 092
visit one of our shopfronts or selected newsagents, or
ask for one from Centrelink or Department of Veterans’ Affairs if you are applying for a government benefit or pension.

Receiving interest, dividends and royalty payments

Non-resident withholding tax

If you are a non-resident, you do not need a TFN for payments of:

interest
dividends, or
royalties.

Your withholding tax is deducted at the tax rate applicable to your country of residence before you receive these payments. You do not need to declare this income on your Australian tax return.

However, you must:

inform your investment bodies (for example, banks) that you are a non-resident, and
provide an overseas address for statements.

For more information about withholding tax rates, phone +61 2 6216 1111 between 8.00am and 5.00pm, Monday to Friday and ask to be transferred to Personal tax enquiries.

TFN withholding tax

If you are a non-resident, you must not provide your TFN to investment bodies, unless your investment body is acting as your Australian superannuation fund manager.

It is not an offence not to quote a TFN to your superannuation fund but if you do not supply it you may have more tax withheld than you need to.

If an investment body deducts TFN withholding tax from your interest, dividend or royalty payments instead of non-resident withholding tax, you can apply for a refund of the difference. Do this by lodging an Australian income tax return together with the statement showing tax has been deducted.

What are the proof of identity requirements?

You must provide two proof of identity documents. They must both be current. If you do not provide all the documents we ask for, we cannot issue you with a TFN.

For information about acceptable documents see:

What other documents do I need to provide?

Proof of income and other documents

As well as the proof of identity document requirements we specify above, we may ask you to send us other documents (for example, proof of income). What we need depends on your reason for applying for a TFN. We will tell you which documents you must send at question 10.

We will only accept original or certified copies of your proof of income documents. If you don’t want to mail important documents, you can have them photocopied and certified as true and correct by any of the following:

barrister
judge
Justice of the Peace, or
solicitor.

When will I receive my TFN?

You will receive your TFN no more than 28 days after we receive your completed application and required documents. We will promptly return your original documents by registered mail and forward your TFN to the postal address on your application at a later date.

We appreciate your patience during the processing period. Do not lodge another application during this time and allow for possible delays with international mail.

How do I look after my TFN?

Your TFN is one of your most important forms of identification and it is yours for life. Keep it secure to guard against identity theft.

To keep your TFN secure:

don’t carry it in your purse or wallet
don’t store it in your mobile phone
shred or destroy documents containing your identity details
install up-to-date anti-virus software on your computer
only provide your identity details to trusted or reliable organisations, and
if you use a tax agent, check they are registered on the Tax Agents Board website at www.tabd.gov.au

More information

If you need more information about TFNs, Australian residency or would like to update your details, see:

Alternatively, you can phone +61 2 6216 1111 between 8.00am and 5.00pm, Monday to Friday and ask to be transferred to Personal tax enquiries.

If you phone us we need to know we are talking to the correct person before discussing your tax affairs. We will ask you for details only that you, or your authorised representative, would know.

To assist with your enquiry you may also quote your TFN if you have one. It is not an offence not to quote your TFN but quoting it reduces the risk of administrative errors that may delay the processing of your enquiry.

If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service on +61 3 9203 4038 for help with your call.

If you have a hearing or speech impairment and have access to appropriate TTY or modem equipment, phone +61 7 3815 7799. If you do not have access to TTY or modem equipment, phone the Speech to Speech Relay Service on +61 7 3815 8000.

Privacy

We are authorised to request this information under the Income Tax Assessment Act 1936. We need this information to help us to administer laws relating to taxation and superannuation.

Where we are authorised to do so, we may give this information to other government agencies that administer laws relevant to your particular situation. Depending on your situation these agencies could include:

Centrelink
the Australian Federal Police
the Child Support Agency
the Department of Veterans’ Affairs
the Department of Immigration and Citizenship
the Department of Family, Community Services and Indigenous Affairs, and
the Department of Education, Science and Training.

We may check the proof of identity information you supply with the issuing agencies.

Last Modified: Tuesday, 31 March 2009

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