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  • How to get this form

    Easier online

    Ask your payer if they have their own electronic form. If:

    • yes, complete their form
    • no, sign into myGovExternal Link and go to your linked ATO online services. Then select  
      • Employment from the menu
      • New employment to complete your Tax file number declaration.
       

    The online forms can be used for employment and non-employment related payments.

    For more information on how to complete the form online, see Instructions for online employment forms.

    Paper copy

    To get a paper copy of this form:

    • order onlineExternal LinkTax file number declaration (NAT 3092)
    • phone 1300 720 092 (24 hours a day, 7 days a week).

    Before ordering a paper copy, remember to:  

    • speak to your payer to avoid using paper if they lodge electronically
    • only order what you need now as we may update the form.

    Note: The downloadable Tax file number declaration is no longer available.

    How to complete the paper form – payee

    On this page

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

    You should give your TFN to your employer only 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. It’s not an offence not to quote your TFN. However, quoting your TFN reduces the risk of administrative errors and having extra tax withheld. Your payer is required to withhold the top rate of tax from all payments made to you if you do not provide your TFN or claim an exemption from quoting your TFN.

    How to find your TFN

    If you already have a TFN and don't remember the number, you can find it online through myGov by going to your linked ATO online services.

    If you don't have a myGov account linked to ATO online services, you can find your TFN on:

    • your income tax notice of assessment
    • correspondence we send you, such as a statement of account
    • an income statement or payment summary (provided by your payer)
    • your superannuation account statement.

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

    If you still can't find your TFN after checking these options, phone us.

    If you don't have a TFN

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

    You may be able to claim an exemption from quoting your TFN, but you have to use a paper Tax file number declaration form. Then print X in the appropriate box if you:

    • have lodged a TFN application form or made an enquiry to obtain your TFN    
      • You now have 28 days to provide your TFN to your payer, who must withhold at the standard rate during this time.
        After 28 days, if you have not given your TFN to your payer, they will withhold the top rate of tax from future payments.
       
    • are claiming an exemption from quoting a TFN because 
      • you are under 18 years of age and do not earn enough to pay tax, or
      • you are an applicant for or recipient of certain pensions, benefits or allowances from    
        • Services Australia – you need to quote your TFN if you receive a JobSeeker, Youth Allowance, Austudy or Parenting Payment
        • the Department of Veterans’ Affairs – a service pension under the Veterans’ Entitlement Act 1986
        • the Military Rehabilitation and Compensation Commission.
         
       

    Providing your TFN to your super fund

    Your employer must give your TFN to the super fund they pay your contributions to. If your super fund does not 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.

    Questions 2–6

    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.

    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 now live here permanently
    • are an overseas student doing a course that takes more than 6 months to complete
    • migrate to Australia and intend to reside here permanently.

    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.

    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.

    If you’re not an Australian resident for tax purposes or a working holiday maker, you must print X in the foreign resident for tax purposes box, unless you are in receipt of an Australian Government pension or allowance.

    Temporary residents can claim super when leaving Australia, if all requirements are met. For more information, see Departing Australia superannuation payment (DASP).

    Foreign resident tax rates are different

    A higher rate of tax applies to a foreign resident's taxable income and foreign residents are not entitled to a tax-free threshold nor can they claim tax offsets to reduce withholding, unless you are in receipt of an Australian Government pension or allowance.

    If you are 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 Your tax residency.

    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 your pay during the year.

    Answer yes if you want to claim the tax-free threshold, you are an Australian resident for tax purposes, and one of the following applies:

    • You are not currently claiming the tax-free threshold from another payer.
    • You are currently claiming the tax-free threshold from another payer and your total income from all sources will be less than the tax-free threshold.

    Answer yes if you are a foreign resident in receipt of an Australian Government pension or allowance.

    Answer no if none of the above apply or you are a working holiday maker.

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

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

    Answer yes if you have a HELP, VSL, FS, SSL or TSL debt.

    Answer no if you do not have a HELP, VSL, FS, SSL or TSL debt, or you have repaid your debt in full.

    You have a HELP debt if either:

    • the Australian Government lent you money under HECS-HELP, FEE-HELP, OS-HELP, VET FEE-HELP, VET Student loans or SA-HELP.
    • you have a debt from the previous Higher Education Contribution Scheme (HECS)

    You have an SSL debt if you have an ABSTUDY SSL debt.

    You have a separate VSL debt that is not part of your HELP debt if you incurred it from 1 July 2019.

    For more information, see Study and training support loans.

    Have you repaid your HELP, VSL, FS, SSL or TSL debt?

    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.

    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.

    Last modified: 16 Dec 2022QC 16161