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Tax file number – application or enquiry for individuals living outside Australia

Information for individuals living outside Australia about how to apply for a tax file number (NAT 2628).

Last updated 23 June 2026

Who can use this form

If you are a foreign resident for tax purposes, use this form to apply for a tax file number (TFN) if you:

  • have never had a TFN
  • are not sure if you have a TFN
  • have a TFN but can't find it.

The 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 more information, see Your tax residency.

If you are:

When to use this form

Find out about:

When foreign residents for tax purposes need a TFN

Apply for a TFN  if you are a foreign resident for tax purposes and one or more of the following apply:

  • You receive rental income from an Australian property.
  • You receive income from Australian business interests.
  • Your spouse is an Australian resident and applying for either the
    • Australian Family Tax Benefit
    • Australian Child Care Subsidy.
  • You are a member of an Australian superannuation fund which     
    • you expect to receive benefits from
    • you intend to make personal contributions to
    • contributions are made to 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
    • 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 or sportsperson. We recommend you complete the TFN application before applying for an ABNExternal Link as this will speed up processing of your ABN application.

When foreign residents for tax purposes do not need a TFN

If you are a foreign resident for tax purposes, you do not need a TFN if you only receive:

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

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 an Australian tax return.

However, you must:

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

For more information about withholding tax rates, phone our Overseas enquiries line and ask to be transferred to the Individual enquiries line.

TFN withholding tax

If you are a foreign resident for tax purposes, you should provide your TFN to your investment body if it 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 instead of non-resident withholding tax from your interest, dividend or royalty payments, you should apply for a TFN.

You can then apply for a refund of the difference between the withholding taxes by lodging an Australian tax return. When you lodge, include a statement showing that TFN withholding tax has been deducted.

How to apply

Download and save the form.

Tax file number – application or enquiry for individuals living outside Australia (NAT 2628, PDF 696KB)

How to complete your TFN application form

The following information helps explain the sections of the form:

For details about the personal information we collect from you see Privacy notice – TFN application or enquiry for individuals living outside Australia.

Section A: Applicant information

The answers to the questions in this section will help us establish whether you are already in our records.

Gender

The gender on your supporting documents must match your selection at question 6. If not, you need to provide a certified copy of one of the following as an additional supporting document:

  • a statement from a Registered Medical Practitioner or a Registered Psychologist which specifies your gender
  • a valid Australian Government travel document, such as a valid passport, which specifies your gender
  • a state or territory birth certificate, which specifies your gender. A document from a state or territory Registrar of Births, Deaths and Marriages recognising your change in gender will also be sufficient evidence.

For more information on the recognition of sex and gender, go to ato.gov.au/gender.

Definition of spouse

A spouse includes another person (of any sex) to whom any of the following apply:

  • You are legally married to them.
  • You are in a relationship with them and that relationship is registered under a prescribed state or territory law.
  • Although they are not legally married to you, they live with you on a genuine domestic basis in a relationship as a couple.

Section B: Address details

Your TFN will be sent to the postal address you provide. This could be your:

  • home address
  • your post office (PO) box
  • your registered tax agent’s postal address.

We may use these details to send notices and correspondence about your tax and super.

It is important to provide an accurate postal address which you can access safely so we can send your TFN to you securely. If the address is incorrect, your TFN may be sent to the wrong place, which increases the risk of it being accessed by someone else.

Section C: Reason for application

Provide all details where you can at question 11.

Section D: Contact details

Provide all details where you can at question 12.

You can also provide details of a registered tax agent or legal representative in Australia at question 14.

Section E: Supporting documents

When you lodge your application, you must provide enough current documents that prove your identity for registration purposes (see Acceptable proof of identity documents).

If you don't provide all the proof of identity documents we ask for:

  • your application will be returned to you
  • we can't issue you with a TFN.

Certified copies

You must provide certified copies (not originals) of your proof of identity documents. For information regarding certified copies and a list of certifiers, see:

We may check the supporting documents you supply with the agencies that issued them. Documents that have been corrected or changed and initialled are not acceptable.

Certified copies of documents that you mail to us may not be returned to you.

There are additional requirements for:

  • documents in your previous name
  • documents in languages other than English.

Documents in your previous name

If your documents are in your previous name, you must provide another document that shows how you changed your name, for example, a:

  • marriage certificate
  • deed poll
  • change of name certificate.

Documents in languages other than English

If your original document is not written in English, you must provide a written translation that:

  • an authorised translation service has certified as a true and correct copy
  • displays an official stamp (or similar) that shows the certifier’s accreditation.

Authorised translation services include:

  • an appropriate embassy
  • a professional translation service accredited by the National Accreditation Authority for Translators and Interpreters Ltd (NAATIExternal Link).

You must show the translators your original documents, not photocopies. The documents must not be altered in any way. A document that has been corrected or changed and initialled is not acceptable.

Acceptable proof of identity documents

You must provide 2 documents, one of which must be a primary document.

Both documents must be current.

If a parent or guardian signs the application, or if your name has changed, you need to provide linking documents.

Primary documents

Acceptable primary documents are:

  • a foreign passport
  • a foreign birth certificate.
  • an Australian full birth certificate – a birth certificate extract is not acceptable.
  • an Australian passport.
Secondary documents

Acceptable secondary documents include:

  • a national photo identification card
  • a foreign government identification
  • a foreign marriage certificate, however, if you provide this document to verify how you changed your name it will not count as a second document
  • a foreign driver's licence. Any address on your licence must match an address on this application.
Linking documents

You must provide linking documents if:

  • there has been a change of name
  • the gender on your supporting documents does not match the gender selected on the form
  • a parent or guardian or legally appointed custodian is signing on behalf of the applicant.

Acceptable linking proof of identity documents include:

  • change of name by deed poll
  • change of name document
  • marriage certificate
  • Australian full birth certificate
  • Australian Medicare card
  • foreign birth certificate
  • doctor's letter (see Note 1)
  • letter of authority (see Note 2)
  • power of attorney (see Note 2)
  • court order or proof of parentage/guardianship documents (see Note 2).

Note 1: If the:

  • gender on your supporting documents does not match the gender selected on the form, the applicant can provide a statement from a Registered Medical Practitioner or a Registered Psychologist which specifies their gender
  • applicant is 16 or 17 years old and unable to sign their application, the parent or guardian signing the application on their behalf needs to provide a signed statement from a doctor explaining the circumstances.

Note 2: If the applicant is 18 years or older and unable to sign their application, the parent or guardian signing the application on their behalf needs to provide one of these linking documents.

Section F: Declaration

Once you have completed the application, you are required to read and sign the declaration.

You can apply for a TFN at any age. However, if you are:

  • 12 years old or under, your parent or guardian must sign on your behalf
  • 13 to 15 years old, either you or your parent or guardian can sign
  • 16 years or older, you must sign your application yourself.

Be aware that if:

  • a parent or guardian signs on behalf of the applicant, they will need to provide all of the information outlined at question 16 on the form
  • you are completing this TFN application on behalf of another person, you will not be recorded in our system as an authorised contact for the TFN recipient.

Lodging your application

Make a copy of this application for your own records before you lodge it.

Send the original application and certified copies of your identity documents to us at:

Australian Taxation Office
GPO Box 1574
CANBERRA  ACT  2601

When you will receive your TFN

You should receive your TFN within 28 days after we receive your completed application and required documents. Allow for possible delays with international mail.

If you haven't received your TFN after 28 days, do not lodge another application, instead phone our Overseas enquiries line and ask to be transferred to the Individual enquiries line.

Your TFN and keeping it safe

A TFN is a unique number we issue to individuals. It is an important part of your tax and super records, including the ability to keep track of your super. It is also an important element of your official identity.

We only issue one TFN to you during your lifetime – even if you change jobs, change your name, or move.

In the wrong hands, your TFN could be used to commit fraud, so keep it safe. Make sure you protect your identity by keeping all your personal details secure, including your TFN.

To find out more about how to protect your TFN and avoid identity crime, see Top cyber security tips for individuals.

If you can't find your TFN

If you've can't find your TFN or aren't sure you have one, you should:

  • check all your correspondence from us
  • contact your registered tax agent (if you use one)
  • see Where to find your TFN for more information.

More information about TFNs

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

Alternatively, you can phone our Overseas enquiries line and ask to be transferred to the Individual enquiries line.

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