• People living outside Australia – TFN application

    If you're a non-resident of Australia for tax purposes, you don't need a TFN if you receive only interest, dividends or royalty payments from an Australian source. Non-resident withholding tax will be deducted before you receive these payments. The amount deducted will vary depending on your country of residence for tax purposes.

    You need 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
    • need to lodge an Australian tax return or apply for an Australian business number (ABN).

    You can apply for a TFN by downloading and completing Tax file number – application or enquiry for individuals living outside Australia (PDF 338kB).

    See also:

    Last modified: 30 May 2015QC 22605