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Paper TFN declaration form for payees

How a payee can order and complete a paper TFN declaration form (NAT 3092).

Last updated 28 May 2026

Before ordering a paper form

Before ordering a paper copy:

How to get the paper form

To get a paper copy of the Tax file number declaration (NAT 3092) form, you can:

Payers should only order the quantity you need now, as we may update the form.

The downloadable form is no longer available.

How to complete the paper form

Section A is to be completed by the payee. Once you have completed Section A and signed the form, give it to your payer.

Find out about:

Question 1 – What is your tax file number (TFN)?

Be aware that:

  • You should only give your TFN to your payer after you start work for them. Never give your TFN in a job application or over the internet.
  • We and your payer are authorised by the Taxation Administration Act 1953 to request your TFN. You’re not legally required to quote your TFN. However, quoting your TFN reduces the risk of administrative errors and having extra tax withheld.
  • If you don't provide your TFN or claim an exemption from quoting your TFN, your payer is required to withhold at the top rate of tax from all payments made to you.

Find out about:

Where to find your TFN

If you already have a TFN, you can find it:

  • in ATO online services. Sign into myGovExternal Link, navigate to ATO online services and from the menu select My profile then Personal details.
  • in the ATO app
  • on your income tax notice of assessment (NOA), if you have previously lodged a tax return
  • on letters you have received from us, such as a statement of account
  • on a payment summary or income statement provided by your employer
  • on your superannuation account statement.

If you use a registered tax agent, you can ask them for your TFN.

If you are sure you have a TFN but still can't find it after checking these options, phone us. In the meantime, on this paper form print 'X' in the appropriate box to indicate you are enquiring about your TFN.

If you don't have a TFN but are applying for one

If you don’t have a TFN and want to provide a TFN to your payer, you will need to apply for a TFN.

In the meantime, on this paper form print 'X' in the appropriate box to indicate you are applying for a TFN.

You now have 28 days to provide your TFN to your payer, who must withhold at the standard tax rate during this time. If after 28 days you have not given your TFN to your payer, they will withhold the top rate of tax from future payments.

Exemption from quoting a TFN

You may be able to claim an exemption from quoting your TFN because you are either:

  • under 18 years old and don't earn enough to pay tax. See Tax-free threshold for more information.
  • an applicant or recipient of certain pensions, benefits or allowances from
    • Services Australia. Note: You must quote your TFN if you receive a JobSeeker, Youth Allowance, Austudy or Parenting Payment.
    • the Department of Veterans’ Affairs. You are receiving a service pension under the Veterans’ Entitlement Act 1986.
    • the Military Rehabilitation and Compensation Commission.

Print 'X' in the appropriate box to indicate you are exempt from providing a TFN.

Providing your TFN to your super fund

Your payer must give your TFN to the super fund they pay your contributions to. If your super fund doesn't have your TFN, you can provide it to them separately.

This ensures:

  • your super fund can accept all types of contributions to your accounts
  • additional tax will not be imposed on contributions as a result of failing to provide your TFN
  • you can trace different super accounts in your name (see Keeping track of your super).

Questions 2–6 Personal details

Complete these questions by providing your personal information.

Question 7 – On what basis are you paid?

Check with your payer if you’re not sure how to answer this question.

Question 8 – Are you an Australian resident for tax purposes or a working holiday maker?

Generally, we consider you to be an Australian resident for tax purposes if you:

  • have always lived in Australia or you have come to Australia and live here permanently
  • have been in Australia continuously for 6 months or more, and for most of that time you worked in the one job and lived at the same place
  • have been in Australia for more than 6 months of the year, unless your usual home is overseas and you do not intend to live in Australia
  • go overseas temporarily and you do not set up a permanent home in another country
  • are an overseas student who has come to Australia to study and are enrolled in a course that is more than 6 months long

Working holiday maker

If you are in Australia on a working holiday visa (subclass 417) or a work and holiday visa (subclass 462) you must print 'X' in the working holiday maker box. Special rates of tax apply for working holiday makers.

Foreign resident for tax purposes

If you’re not an Australian resident for tax purposes or a working holiday maker, print 'X' in the foreign resident box.

Do not print 'X' if you are receiving an Australian Government pension or allowance.

Foreign resident tax rates are different

A higher rate of tax applies to a foreign resident's taxable income. Foreign residents:

  • are not entitled to a tax-free threshold
  • can't claim tax offsets to reduce withholding, unless they are receiving an Australian Government pension or allowance.

If you're a foreign resident for tax purposes, you must answer No to Question 9 – Do you want to claim the tax-free threshold from this payer?

For more information, see:

Question 9 – Do you want to claim the tax-free threshold from this payer?

The tax-free threshold is the amount of income you can earn each financial year that is not taxed. By claiming the tax-free threshold, you reduce the amount of tax that is withheld from payments made to you.

Answer Yes, if you want to claim the tax-free threshold because you are:

  • an Australian resident for tax purposes and you are either
    • not claiming the tax-free threshold from another payer
    • claiming the tax-free threshold from another payer but your total income from all sources will be less than the tax-free threshold
  • a foreign resident and receiving an Australian Government pension or allowance.

Answer No, if either:

  • none of the above apply
  • you are a working holiday maker.

If you receive any taxable government payments or allowances, such as JobSeeker, Youth Allowance or Austudy, you are likely to be already claiming the tax-free threshold from that payment.

For more information, see Tax-free threshold.

Question 10 – Do you have a Higher Education Loan Program (HELP), VET Student Loan (VSL), Financial Supplement (FS), Student Start-up Loan (SSL) or Australian Apprenticeship Support Loan (AASL) debt?

Note: Trade support loan (TSL) is now known as Australian Apprenticeship Support Loan (AASL).

Answer Yes, if you have a HELP, VSL, FS, SSL or AASL debt.

Answer No, if you:

  • don't have a HELP, VSL, FS, SSL or AASL debt
  • had a debt which has been fully repaid. When you have repaid your study and training support loan, you need to complete a Withholding declaration notifying your payer of the change in your circumstances.

For more information, see Study and training support loans.

Sign and date the declaration

Make sure you have answered all the questions in Section A, then sign and date the declaration.

Give the declaration to your payer so they can work out how much tax to withhold from payments they make to you.

Privacy of information

We respect your privacy and only collect and disclose information, including your tax file number, as authorised by taxation law.

 

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