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

If you intend to earn money in Australia, you must generally have a tax file number (TFN). This is a unique number we issue to individuals and organisations for identification and record-keeping purposes.

As an individual, there are three ways you can apply for a TFN, depending on your circumstances.

If you:	then:
are visiting Australia and intend to work in Australia are migrating to Australia permanently	you can apply online. Refer to 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	refer to Tax file number - application or enquiry for an individual living outside Australia.
are an Australian resident for tax purposes	refer to Tax file numbers.

If you operate a business and you need a business TFN or an Australian business number (ABN), refer to the Australian Business Register for more information.

While you do not have to have a TFN, not having one may:

• mean you pay more tax than necessary
• prevent your from receiving government benefits you are entitled to
• delay us when processing your documents.

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

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

More information

Proposed measures

The government is continually reviewing international tax arrangements. For more information about how potential international legislative changes may affect you, refer to New legislation.

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