Who can use this form
You can use this form if you are an Australian resident and you:
- have never had a TFN
- are not sure if you have a TFN
- have a TFN but can't find it
- are enquiring about, or applying for, a TFN for a deceased person.
Australian residents are people who:
- were born in Australia
- have taken out Australian citizenship
- are an Australian resident for tax purposes.
If you are a foreign resident for tax purposes, see TFN application for individuals living outside Australia.
How to apply
Applying for a TFN is free.
You can:
- apply online
- get the paper TFN application form.
Apply online
It is quicker and easier to apply for a TFN online with Australia Post. You must be able to attend an interview at a participating Australia Post retail outletExternal Link.
Only complete this paper form if you are not able to apply online through Australia Post.
Get the paper TFN application form
To get a copy of this form you can either:
- order it from our Publication Ordering ServiceExternal Link. You will need to login, or register for an account, to complete your order.
- phone 1300 720 092, if you can't use the Publication Ordering Service.
Sample form
You can download a sample of Tax file number – application or enquiry for individuals (NAT 1432, PDF 288KB)This link will download a file to help you understand what information you need to provide on the form.
This is a sample only and can't be used to apply for a TFN. Only use the paper form we send you.
How to complete your TFN application form
The following information helps explain the sections of the form:
- Section A: Applicant information
- Section B: Address details
- Section C: Residency details
- Section D: Contact details
- Section E: Supporting documents
- Section F: Declaration.
In addition, there are specific requirements if you are:
- under 18 years old
- a protected person (unable to sign your TFN application)
- a prisoner or detainee
- asking about a deceased person.
For details about the personal information we collect from you see Privacy notice – TFN application or enquiry for individuals.
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 the 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
- post office (PO) box
- registered tax agent’s postal address.
We may use these details to send notices and correspondence about your tax and super.
It's important to providing 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: Residency details
To understand your tax situation, you must first work out whether you are an Australian resident for tax purposes.
Generally, we consider you to be an Australian resident for tax purposes if one of the following apply:
- You have always lived in Australia.
- You have come to Australia and now live here permanently.
- You are an overseas student doing a course that takes more than 6 months to complete.
- You have been in Australia continuously for 6 months or more, and for most of that time you worked in the one job and lived in the same place.
- You have been (or will be) in Australia for more than half of the financial year, unless your usual home is overseas and you do not intend to live in Australia.
If you go overseas temporarily and don't set up a permanent home in another country, you may continue to be treated as an Australian resident for tax purposes.
To check your Australian residency status for tax purposes, see Work out your tax residency.
Note: The criteria we use to work out your residency status for tax purposes are not the same as those used by other Australian agencies for other purposes, such as immigration.
Section D: Contact details
Provide as many contact details as you can.
You can also provide details of another person we may contact for further information about this application, such as a parent, guardian or alternate contact.
Note: If you provide contact details of another person, their details will only be used if we need help to process your form. Their details will not be recorded in our system as an authorised contact.
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 more information, see Copies of identity documents for applicants in Australia.
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
If you are:
- 16 years old or over, you need to provide 3 documents. You need at least one primary document. The others can be secondary documents.
- under 16 years old, you need to provide 2 documents. You need at least one primary document. The other can be a secondary document.
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:
- Australian full birth certificate – a birth certificate extract is not acceptable
- Australian passport
- Australian citizenship certificate, or Extract from Register of Citizenship by Descent
- foreign passport.
Documents for Travel to Australia
Documents for Travel to Australia (DFTTA) are not acceptable proof of identity documents because they:
- are outdated
- were only valid for one-off travel by the date on the document.
If you still hold a DFTTA, you will need to get an alternative primary document to prove your identity for TFN registration purposes.
An alternative document could include an:
- an Australian citizenship certificate
- an Australian passport
- an ImmiCard.
As advised by the Department of Home AffairsExternal Link website, if you still have a DFTTA, you must apply for an ImmiCard to replace the out of date document.
Once you have an ImmiCard, you can then apply for a TFN using the Individual Auto Registration (IAR) online form – see Permanent migrants and temporary visitors – TFN application.
Secondary documents
Acceptable secondary documents include:
- a Medicare card
- an account statement from an Australian bank, credit union or building society that is less than one year old shows your name and your current address. The name and address must match the details you provide on your application. Transaction lists printed off the internet and credit card statements are not acceptable.
- a current Australian firearm licence with your signature or photo matching the details you provide on your application
- a current secondary or tertiary student identification with your photo, issued from an Australian government accredited education authority
- one of the following cards with your photo and signature, with any address on the card needing to match the details provided on the application
- Australian driver's licence
- Australian learner's permit
- state or territory government issued proof of age card
- state or territory government issued photo card.
If you are under 16 years old, secondary documents can include one of the following, which must be less than one year old and issued by an Australian government accredited education authority:
- secondary school examination certificate
- record of achievement
- examination report.
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
- Medicare card
- foreign birth certificate
- doctor’s letter (see Note 1)
- letter of authority (see Note 2)
- power of attorney (see Note 2)
- proof of parentage or guardianship documents (see Note 2).
- 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 over 18 years old and unable to sign their application, the parent or guardian signing the application on their behalf needs to provide one of these linking documents listed above.
Section F: Declaration
Once you have completed the application, you are required to read and sign the declaration.
You may need someone else to sign the declaration if you are:
- under 18 years old
- unable to sign because of a disability
- a protected person who is unable to sign your own TFN application
- a prisoner or detainee.
Note: If you're 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.
If you are under 18 years old
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.
When a parent or guardian signs on behalf of persons under 18 years old
If your parent or guardian signs your application, they must provide all of the following (as outlined at question 18 on the form):
- their full name and their own full proof of identity documents or their full name and TFN at the declaration
- your full proof of identity documents
- a document showing your relationship, for example, full birth certificate, guardianship papers or Medicare card. See Acceptable proof of identity documents for more information.
If you are unable to sign because of a disability
If you're unable to sign your own application because of a disability and you are:
- 15 years old or under, your parent or guardian can sign on your behalf
- 16 or 17 years old, your parent or guardian can sign on your behalf, but they must provide a signed statement from a doctor explaining the reasons you are unable to sign
- 18 years or older, a court-appointed guardian can sign on your behalf, but they must provide legal proof of guardianship, such as a power of attorney or a court order.
When a parent or guardian signs on behalf of persons with a disability
If your parent or guardian signs your application, they must provide all of the following (also outlined at question 18 on the form):
- their full name and their own full proof of identity documents or their full name and TFN at the declaration
- your full proof of identity documents
- a document showing your relationship, for example, full birth certificate, guardianship papers or Medicare card. See Acceptable proof of identity documents for more information.
- if you are 16 or 17 years old – a signed statement from a doctor explaining the reasons you are unable to sign.
Note: If you're 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.
If you are a protected person who is unable to sign your own TFN application
If you are 16 years or older and someone is appointed to help you with financial and legal matters, ask them to phone us on 13 28 61 between 8:00 am and 6:00 pm, Monday to Friday to discuss your application and the identification you need to supply.
We have special arrangements in place to help you with the application process.
Appointees can include:
- guardians (legally able to act on behalf of someone under a power of attorney or a court order)
- carers (those who provide care and support to family members and friends who have a disability, mental illness, chronic condition, terminal illness or who are frail or aged (or both))
- parents.
When an appointee signs on behalf of a protected person
If you are signing on behalf of an applicant who is unable to sign their own application and is:
- 16 or 17 years old, you will need to provide
- the information outlined at question 18 on the form
- a signed statement from a doctor explaining the reasons they are unable to sign
- 18 years or older, you will need to provide the information outlined at question 18 on the form. Your linking document must be one of the following
- power of attorney
- letter of authority
- court order
- authorised guardianship papers.
If you are a prisoner or detainee
Prisoner
If you’re in prison and unable to provide full proof of identity documents, you will need to provide 3 documents:
- one primary document
- a letter from the prison (on prison letterhead) signed by a prison officer, stating
- your name
- your date of birth
- your current postal address
- a copy of your prison identification signed by a certifier as a true and correct copy.
Detainee
If you’re a detainee and unable to provide full proof of identity documents, we will need to provide 3 documents:
- one primary document
- a letter from the detention centre (on detention centre letterhead) signed by a detention centre officer, stating
- your name
- your date of birth
- your current postal address
- the circumstances preventing you from supplying proof of identity documents
- a copy of your detention centre identification signed by a certifier as a true and correct copy.
Deceased person's and deceased estates
When managing the tax affairs of a deceased individual in Australia, two different tax file numbers (TFNs) may be involved:
- The deceased person’s TFN – This is the TFN the individual used during their lifetime. It is required to finalise their personal tax affairs, including reporting income earned before they passed away and lodging any outstanding tax returns.
- The deceased estate TFN – After death, a separate TFN can be issued for reporting and paying tax on any income the deceased estate earns (such as interest, dividends, or rental income) during the administration period before assets are distributed to beneficiaries. Find out how to get a TFN for a deceased estate.
Who can enquire about the TFN of a deceased person
To ask about a deceased person’s TFN, you must be their authorised legal personal representative (LPR). See Who can represent a deceased estate for information on how to:
- become a legal personal representative (LPR)
- get a grant of probate or letters of administration
- appoint a tax agent, legal practitioner or BAS agent.
If you are the LPR, you:
- need to also complete a Notification of a deceased person form and include it with the TFN application
- can apply for a TFN for the deceased estate if required.
If you are only an executor named in the will, and you decide not to apply for grant of probate or letters of administration, you can still notify us that you are managing the estate. We will help you with the deceased's tax affairs and add your name to our records.
However, as you are not the authorised LPR:
- we can't list you or your representative on the record as an authorised contact
- there are legal restrictions on the tax and super information we can disclose to you
- we may not be able to transfer the deceased's tax refunds or franking credits to you.
How to apply for the TFN of a deceased person
To request the TFN of a deceased person, you will need to both:
- provide the information outlined at question 18 on the Tax file number – application or enquiry for individuals (NAT 1432) form
- have a linking document that is one of the following
- for the LPR, a grant of probate or letters of administration appointing you as administrator of the estate
- for an executor, the will.
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
PO Box 9942
MOONEE PONDS VIC 3039
If you're applying for a government benefit or pension, you can lodge your application at your nearest Services Australia CentreExternal Link or Department of Veterans’ AffairsExternal Link office. You must show your original identity documents to the staff when you lodge your application.
When you will receive your TFN
You should receive your TFN within 28 days after we receive your completed application and required documents.
We appreciate your patience during the processing period. If you haven't received your TFN after 28 days, do not lodge another application, instead phone our Individuals 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
For more help about TFNs, see:
- Tax file number
- Australian residents – TFN application – other ways to apply for a TFN, including online
- Tax file number declaration (NAT 3092)
- New to tax and super – what you need to know when starting on your tax and super journey, including why we have a tax system, how to lodge a tax return and about superannuation.
- Online services – managing your tax and super in one place using our online services via a myGov account linked to the ATO.