How to apply for a tax file number (TFN) - Individuals

If you intend to earn money in Australia you will generally be required to have a tax file number (TFN), a unique number issued by the Tax Office to individuals and organisations for identification and record keeping purposes.

There are 3 ways for individuals to apply for a TFN. This depends on your circumstances.

If you ...	then ...
are visiting Australia and intend to work in Australia or are migrating permanently	you can apply online. Read Online tax file number registration system for permanent migrants and individuals visiting Australia – fact sheet.
live outside Australia and receive rental income from an Australian property, business income from Australian interests or need to lodge an Australian tax return for any other reason	Read Application or enquiry for a tax file number – for individuals living outside Australia.
are an Australian resident for tax purposes	Read Tax file numbers - individuals

Businesses who need a TFN should read Getting started – Do you need to register your business for tax purposes? While you do not have to have a TFN, if you don’t have one you may:

• pay more tax than necessary
• not be able to get Government benefits that you are entitled to receive, or
• cause delays in the processing of your documents by the Tax Office.

You do not need a TFN if you are a non-resident of Australia and receive only:

• interest from an Australian bank account
• dividends from Australian shares, or
• royalty payments.

More information

Proposed measures The Government is continually reviewing international tax arrangements. For information on how potential international legislative changes may affect you, see ‘New legislation’.

If you need help in applying this information to your own situation, contact us by phone.

Last Modified: Tuesday, 12 June 2007