Do I need an Australian business number?
You may need to supply your payer with an Australian business number (ABN). If you don't, your payer may be required to withhold at the top rate of tax (currently 49%) from your payments.
In limited circumstances you do not need to supply your payer with an ABN. These include where your income is either:
- exempt income
- not taxed due to a tax treaty.
It is your payer's responsibility to be satisfied that you do not need to provide your ABN.
Phone +61 13 28 66 if you need help to:
- determine whether you need an ABN
- determine whether your income is exempt
- find out about a tax treaty.
Registering for an ABN
If you are required to have an Australian business number (ABN) and you don’t have one you can apply online at abr.gov.auExternal Link
If you need help registering for an ABN, phone us on +61 13 28 66.
Do I need an Australian tax file number?
You will need an Australian tax file number (TFN) if you either:
Applying for a TFN
If you are outside of Australia, you can apply for a TFN by downloading a Tax file number - application or enquiry for an individual living outside Australia
If you have arrived in Australia, you can apply online using the Permanent migrants or temporary visitors to Australia - online tax file number (TFN) application or enquiry
If you need help registering for a TFN, phone us on +61 13 28 66.
If you don't get an Australian TFN
A TFN is not compulsory, but without a TFN:
- you cannot lodge a PAYG foreign resident withholding variation (FRWV) application if your reason for application is tax deductible expenses.
- we cannot process your tax return
- it is more difficult for us to look up your records and discuss them with you
- you cannot apply online for an ABN.
Do I need to lodge a tax return in Australia?
You can use our Do I need to lodge a tax return? tool to determine whether you are required to lodge a tax return in Australia.
To prepare your Australian tax return, your payer must give you a payment summary. A payment summary is a document that includes details of:
- gross payments you receive as a payee
- amounts of tax the payer has withheld from these payments.
If you are still unsure, you can phone us on +61 13 28 66.
The following provides information on foreign resident (PAYG) withholding (FRW) and how FRW affects foreign residents receiving specific payments from Australian payers.