What Is a Tax File Number (TFN)?
A Tax File Number — commonly called a TFN — is a unique nine-digit number issued by the Australian Taxation Office (ATO) to individuals, companies, partnerships, trusts, and other organisations for tax and identification purposes. For individuals, it is the single most important identifier in Australia's tax system, used throughout your working life and beyond.
Your TFN is yours for life. It does not change if you change your name, move address, change jobs, or become a citizen. Once issued, the same number follows you through every employment relationship, every tax return, every superannuation account, and every interaction with government services for as long as you live and work in Australia.
Unique Identifier
A nine-digit number issued once per person by the ATO — no two Australians share the same TFN
Tax & Employment
Used by employers to withhold the correct amount of tax from your wages each pay cycle
Banking & Super
Required to open bank accounts and to link your superannuation fund to your employment record
Government Services
Needed to access Centrelink payments, apply for government benefits, and interact with the ATO online
Permanent for Life
Your TFN never changes, regardless of name changes, address changes, or changes in citizenship status
Confidential
Your TFN is private information — only share it with your employer, super fund, bank, or the ATO directly
Why You Need a TFN
While having a TFN is not technically compulsory under Australian law, not having one creates significant financial and practical disadvantages. Here is why almost every Australian resident needs to obtain one as soon as they are eligible.
No TFN means higher tax withholding. If you start work without a TFN, your employer is legally required to withhold tax at the top marginal rate — currently 47% — on all wages. This excess withholding can only be recovered when you lodge a tax return. Applying for a TFN before starting work avoids this entirely.
Who Can Apply for a TFN?
Almost anyone who lives, works, or studies in Australia is eligible to apply for a TFN. Eligibility and the application process vary depending on your residency and visa status. Select your situation below.
Australian Citizens
All Australian citizens are eligible to apply for a TFN, including children and those who have never previously worked. Australian citizens can apply online through the ATO's website quickly, using their Australian passport or birth certificate as the primary identity document.
- Australian passport (preferred) or Australian birth certificate
- Must be an Australian resident for tax purposes
- Online application available at ato.gov.au — no Australia Post visit required for most applicants
- If you hold a valid Australian passport, you can verify your identity online immediately using myGovID
Permanent Residents
Permanent residents of Australia — including those who hold a permanent visa such as a Permanent Resident visa or a Skilled Independent visa — are fully eligible to apply for a TFN. Permanent residents have the same TFN rights as Australian citizens and can apply online or via Australia Post.
- Passport with valid permanent resident visa label or VEVO confirmation
- Proof of Australian residential address
- Can apply online or via Australia Post using a paper form
- Your TFN is valid for life — it does not expire if your visa type changes
Temporary Visa Holders
Holders of temporary visas that include work rights — such as employer-sponsored visas (subclass 482), temporary graduate visas (subclass 485), and partner visas with work conditions — are eligible to apply for a TFN. The key requirement is that your visa must include permission to work in Australia.
- Your visa must include work rights (check via VEVO at homeaffairs.gov.au)
- Valid passport with visa grant notice or VEVO confirmation
- Australian residential address for TFN delivery
- Apply via the ATO's foreign residents online application form
International Students
International students who hold a valid student visa (subclass 500 or 590) and are enrolled at an Australian education provider are eligible to apply for a TFN. Most student visas automatically include limited work rights — typically up to 48 hours per fortnight during the study term and unlimited hours during scheduled course breaks.
- Valid Australian student visa (subclass 500 or 590)
- Passport used for the visa application
- Confirmation of enrolment (CoE) from your educational institution
- Australian residential address — TFN is mailed to this address after approval
Working without providing a TFN to your employer means tax is withheld at the top rate. Apply as soon as you arrive in Australia — before your first shift.
Working Holiday Visa Holders
Holders of a Working Holiday visa (subclass 417) or Work and Holiday visa (subclass 462) are eligible for a TFN as they hold visas with explicit work rights. Working holiday makers have a specific tax rate that applies to their Australian income — a TFN is essential to ensure this rate is applied correctly rather than the top withholding rate.
- Working Holiday visa (subclass 417) or Work and Holiday visa (subclass 462)
- Valid passport that was used for the visa application
- Australian residential address for TFN delivery
- Apply online via the ATO's foreign residents TFN application
Working holiday makers pay tax at a flat rate of 15% on their first $45,000 of income. Without a TFN, employers must withhold at 47%. Apply immediately upon arrival.
New Migrants
New migrants to Australia — whether arriving on a permanent resident visa, a family visa, or a sponsored work visa — should apply for a TFN as soon as they have an Australian address and are eligible to work. The ATO recommends applying for a TFN before starting work to avoid withholding issues with your first employer.
- Valid passport with Australian visa that permits work
- VEVO confirmation of current visa and work conditions
- Australian residential address for correspondence
- Apply online at ato.gov.au or at an Australia Post outlet with required documents
How to Apply for a TFN
Applying for a TFN is straightforward and free. Most Australian residents and citizens can complete the entire process online. Follow these five steps to apply. For the full application guide, see our TFN Application Guide.
Confirm Your Eligibility
Before starting your application, confirm that you are eligible to apply. Australian citizens, permanent residents, and visa holders with work rights are eligible. Check your visa conditions at VEVO if you are unsure whether your visa includes work rights. Citizens and permanent residents are always eligible.
Prepare Your Identity Documents
Gather the documents you will need to verify your identity. For Australian citizens, a current Australian passport is the most efficient primary document. If you do not have a passport, a birth certificate combined with a driver's licence or Medicare card is accepted. For visa holders, your passport plus evidence of your visa status (VEVO printout or visa grant notice) is required. Documents must be originals — not photocopies — for Australia Post applications.
Complete the Application
Visit the ATO's official website at ato.gov.au and navigate to Apply for a TFN. Select the application form that matches your situation — online applications are available for Australian citizens with a valid passport using myGovID. Foreign residents, visa holders, and those without a current Australian passport may need to use a paper form (NAT 1432) available from Australia Post or the ATO.
Submit Your Application and Documents
Online applications are submitted directly through the ATO portal after identity verification via myGovID. Paper applications (NAT 1432) must be taken to a participating Australia Post outlet in person, where staff verify your original identity documents. You do not need to send original documents by mail. After submission, you will receive a receipt or confirmation reference number — keep this for your records.
Receive Your TFN Confirmation
Once your application is processed, the ATO sends your TFN to your Australian postal address by mail. Online applications for Australian citizens with myGovID identity verification are typically processed faster. Your TFN letter also includes your ATO reference number. Once received, store your TFN securely — treat it with the same confidentiality as your bank account details.
TFN applications are always free. The ATO does not charge any fee to apply for a Tax File Number. Any website or service that charges you to apply for a TFN on your behalf is not an official ATO channel. Always apply directly at ato.gov.au.
TFN Processing Times
How long your TFN application takes depends on whether you apply online or by paper, how quickly your identity can be verified, and the ATO's current processing volumes. The table and cards below provide indicative timeframes. For a personalised estimate, see our TFN Processing Time Guide.
| Factor | Effect on Processing Time |
|---|---|
| Missing Documents | The ATO will place your application on hold and contact you. Delays of 2 to 4 weeks are common until the required information is provided. |
| Identity Verification Required | If automatic identity verification fails, the ATO may request additional documents or require an in-person verification at an Australia Post outlet. |
| High Volume Periods | January to March (post-Christmas job starts) and June (end of financial year) are peak periods — applications may take longer than usual. |
| Incorrect Details | Errors in your name, date of birth, or document numbers require manual correction, adding 1 to 2 weeks to processing. |
| Postal Delivery | After approval, your TFN is sent by standard post to your Australian address — allow an additional 3 to 7 business days for delivery. |
You can check the status of your TFN application through myGov ATO online services, or by calling the ATO on 13 28 61. Have your application reference number ready when calling.
Lost TFN? What to Do
Losing your TFN is more common than you might think, especially if you have never needed to use it day-to-day. The good news is that you do not need to apply for a new one — your existing TFN can always be retrieved. Here is where to look first, and what to do if you cannot find it. See our full Lost TFN Help Guide for step-by-step instructions.
Check Previous Tax Returns
Your TFN appears on all tax returns and income tax assessments previously lodged with the ATO. Check any ATO correspondence you have received in the past.
Check Payment Summaries & Income Statements
Previous payment summaries (pre-2019) or income statements from employers often include your TFN. Check your records or ask a former employer for copies.
Check Superannuation Statements
Your superannuation fund account statements frequently display your TFN. Log in to your super fund's online portal or check annual statements.
Log In to myGov — ATO Online Services
Your TFN is not displayed directly in myGov, but ATO online services linked to myGov allow you to access your tax history and confirm your identity, which can help you recover TFN records.
Contact the ATO Directly
Call the ATO on 13 28 61 (individuals) and complete a security check. After verifying your identity, the ATO can confirm your TFN over the phone. Have identification documents ready.
Visit a Tax Agent
A registered tax agent can look up your TFN on your behalf using the ATO's systems. This is useful if you cannot complete the phone identity check or do not have access to myGov.
Never apply for a new TFN if you already have one. Each person is only entitled to one TFN. Applying for a second TFN is not permitted and can create compliance issues with the ATO. Always recover your existing TFN using the steps above.
TFN for International Students
International students coming to Australia frequently need to work part-time to support themselves financially while studying. A TFN is essential for anyone who works — without one, your employer must withhold tax at the top rate of 47%, which far exceeds the rate that most student workers would normally pay.
Under a standard student visa (subclass 500), international students are permitted to work up to 48 hours per fortnight while their course is in session, and unlimited hours during scheduled course breaks. As soon as you have an Australian address and your visa is active, you are eligible to apply for a TFN through the ATO.
Work Rights & TFN
Students must provide a TFN to each employer when starting work to avoid the top withholding rate on wages
Tax Obligations
International students earning above the tax-free threshold must lodge an annual Australian income tax return
HECS-HELP Loans
Eligible students enrolled in approved courses may access HECS-HELP or VET Student Loans — a TFN is required to apply
Application Requirements
Student visa, passport, confirmation of enrolment (CoE), and an Australian residential address are required to apply
The tax-free threshold for Australian residents is $18,200 per year (2024–25). International students who are not Australian tax residents do not access the tax-free threshold and are taxed on all Australian income from the first dollar. Your residency for tax purposes depends on your individual circumstances — consult the ATO or a registered tax agent for advice specific to your situation.
TFN for New Migrants
If you have recently arrived in Australia as a new migrant — whether on a permanent resident visa, a sponsored work visa, or a family visa with work rights — applying for a TFN should be one of your first priorities. Without a TFN, you cannot work at the correct tax rate, access government services, or lodge a tax return.
New migrants are eligible to apply for a TFN as soon as they have an Australian residential address and hold a visa with work rights. Applications can be made online through the ATO or at an Australia Post outlet. Most migrants apply using their passport as the primary identity document, along with their visa grant notice or VEVO confirmation.
| Migrant Situation | TFN Eligibility & Key Notes |
|---|---|
| Permanent Resident (any visa) | Fully eligible. Apply online or at Australia Post. Eligible for the tax-free threshold from the date of arrival. |
| Temporary Skilled Worker (subclass 482) | Eligible while visa is current and work conditions apply. TFN is tied to your identity, not your employer. |
| Partner Visa (temporary or permanent) | Eligible if visa conditions include work rights. Check VEVO before applying. Apply online or via Australia Post. |
| Refugee or Humanitarian Visa | Eligible once in Australia with a residential address. Australia Post or ATO service centres can assist. |
| New Citizen (formerly visa holder) | If you already hold a TFN from a previous visa, the same TFN remains valid — no new application needed. |
As a new migrant, you are also required to report your worldwide income to the ATO for the portion of the financial year that you are an Australian tax resident — not just income earned in Australia. Seek advice from a registered tax agent if you have income from overseas sources.
Common TFN Problems
These are the most frequent issues Australians encounter with their Tax File Number — and what to do about each one.
Popular TFN Tools on PublicAccess.au
These free tools help you check eligibility, estimate processing times, and recover a lost TFN — all in plain English, without the need to call the ATO first.
TFN Checker
Verify whether your TFN number is in a valid format
TFN Application Eligibility Checker
Check if you are eligible to apply and which form to use
TFN Processing Time Estimator
Estimate how long your TFN application will take to process
Lost TFN Help Tool
Guided steps to locate or recover a lost Tax File Number
All PublicAccess.au tools are independent and produce informational estimates only. For official TFN applications and transactions, always use the ATO's official website at ato.gov.au.
Frequently Asked Questions
Answers to the ten most common Tax File Number questions — based on ATO official guidance and updated for 2025.
Related Services & Guides
Explore other PublicAccess.au guides for Australian government services, tax, and benefits information.
Official Resources
PublicAccess.au provides independent guidance. For official TFN applications, tax lodgements, and authoritative information, always use the ATO's official channels.
✅ Official Australian Taxation Office Resources
Tax rules, rates, and thresholds are updated annually at the start of each financial year (1 July). For the most current TFN eligibility rules and processing information, always verify at ato.gov.au before making decisions based on this guide.
Why Use PublicAccess.au?
Australian government information is accurate — but it is not always easy to find, read, or act on. PublicAccess.au translates complex ATO and Services Australia guidance into plain-language guides that help real people understand their obligations and options without needing an accountant or tax agent for basic questions.
Independent Information
We are not affiliated with the ATO, Services Australia, or any government body. We have no commercial interest in which decisions you make.
Easy-to-Understand Guides
Written in plain English for everyday Australians — no tax jargon, no unnecessary complexity, just clear answers to your actual questions.
Updated Content
Tax rates, thresholds, and eligibility rules change every financial year. Our editorial team reviews and updates guides when the ATO announces changes.
Helpful Tools
Free eligibility checkers, processing time estimators, and lost TFN recovery tools — designed to answer your question without a phone call.
Step-by-Step Instructions
From first-time TFN applications to recovering a lost number and updating personal details, every process is broken into clear numbered steps.
Official Source References
Every guide links directly to the relevant ATO or government page so you can verify information and take official action from the right source.
Your TFN — One Number for Your Entire Working Life
A Tax File Number is one of the most important pieces of identification you will ever receive in Australia. Whether you are a new migrant starting your first job, an international student working part-time, or a long-term Australian resident who has simply misplaced their TFN, understanding how TFNs work — and how to apply, recover, or update yours — is essential for managing your Australian tax obligations correctly.
Use the guides and tools on PublicAccess.au to understand your situation, then head to the ATO's official website at ato.gov.au to complete your application or update your details officially. For complex tax situations involving multiple income sources, overseas income, or significant assets, always consult a registered tax agent.