What happens if I do not get an Australian TFN?

A TFN is not compulsory. However, without a TFN:

  • we cannot process your tax return
  • it is more difficult for us to look up your records and discuss them with you, and
  • you cannot lodge a PAYG foreign resident withholding variation (FRWV) if your reason for application is tax deductible expenses.
    Last modified: 30 Jan 2013QC 18617