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  • People living outside Australia – TFN application

    If you are a foreign resident of Australia for tax purposes, you don't need a tax file number (TFN) if you receive only interest, dividends or royalty payments from an Australian source.

    You do not need to declare this income in an Australian tax return. A final withholding tax will be deducted by the Australian financial institution (your payer) at the time of payment.

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    However, you will need a TFN if you want to lodge an Australian income tax return to claim a refund of tax that has been withheld from an Australian bank account or from dividends from Australian shares.

    You can apply for a TFN if you:

    • receive income from an Australian source other than interest, dividends or royalty payments
    • have a spouse who is an Australian resident and is applying for Family Tax Benefit
    • are a member of an Australian superannuation fund and
      • you expect to receive benefits from it
      • you intend to make personal contributions into it, or
      • contributions are made into it on your behalf
    • need to lodge an Australian tax return or apply for an Australian business number (ABN).

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    See also:

    Last modified: 09 Aug 2018QC 22605