What a Tax File Number (TFN) is and how to apply when you arrive

A Tax File Number (TFN) is your personal tax identifier, issued by the Australian Taxation Office (ATO). It is one of the first things to apply for when you arrive in Australia to work — without a TFN, your employer must withhold tax at the maximum rate, and you cannot lodge tax normally.

What a TFN is used for

A TFN is used in many situations:

• Working: Your employer needs your TFN to withhold the correct amount of tax. If you do not provide one, they must withhold at the highest withholding rate set by law — you still get the excess back when you lodge your tax return, but you have to wait.
• Tax returns: You lodge a tax return each year to settle your tax and receive a refund if too much was withheld.
• Bank accounts: Give your TFN to your bank when you open a savings account. If you do not, the bank withholds tax on your interest at the highest rate.
• Superannuation: Your super fund needs your TFN to receive employer contributions and to apply the correct tax rate.
• Centrelink (if eligible): A TFN is required for dealings with the social welfare agency.

A TFN is private information — do not share it unless it is genuinely required by law.

Who can apply for a TFN

Most people who are allowed to stay and work in Australia can apply for a TFN — including permanent residents (PR), citizens, and people on a visa that allows work. Even some visas that do not allow work may be able to apply for a TFN in certain circumstances.

The exact conditions depend on your visa type. Check on the ATO website (ato.gov.au) or contact the ATO directly if you are unsure.

How to apply for a TFN

Apply online — the fastest way

People who are already in Australia and hold a valid visa can apply for a TFN online at ato.gov.au. You will need:

• Your passport number and visa details
• Your Australian residential address
• An email address (to receive confirmation)

After you lodge the online application, your TFN is usually sent by post to the address you provided. How long it takes to arrive depends on the ATO’s processing volumes — typically from a few days to a few weeks.

Apply through Australia Post

In some cases you need to visit a post office to verify your identity in person — especially if you have only just arrived or the ATO cannot verify your identity through its automated system. Check the ATO website to see whether you are eligible to apply online or need to go to a post office.

Keep your TFN safe

A TFN is just a string of digits — there is no physical card. Write it down and keep it somewhere safe. Do not put it on your resume or share it over unsecured email. If you lose it, you can retrieve it through ATO online or by calling the ATO support line.

While you wait for your TFN

If you start working before your TFN arrives, this is not a legal problem — you simply provide your TFN to your employer as soon as you receive it. In the meantime, tell your employer in writing that you have applied for a TFN.

An employer cannot refuse to hire you just because you do not yet have a TFN.

How a TFN differs from an ABN

An ABN (Australian Business Number) is a business identifier — used when you freelance or run your own business. A TFN and an ABN are two different things. If you earn income from several sources (salary plus freelance work), you need both.

Many “ABN contractor” arrangements are in fact an employment relationship dressed up as a contract — if you are asked to hold an ABN instead of being taken on as a proper employee, this is a sign to learn more about how workers are classified in Australia (the Fair Work Ombudsman is a reliable source of information).

Tax in Australia: the basics

The financial year

The Australian financial year runs from 1 July one year to 30 June the next (for example, FY2025 = 1/7/2024–30/6/2025). After 30 June you can lodge your tax return — usually done online through myTax (the ATO’s free software within myGov) or through a tax agent.

You may get a refund

If you do not work the full financial year (for example, you arrived in Australia mid-year), your employer will have withheld tax based on the full-year progressive scale, but your actual income for that year is lower — so you usually receive a refund. Lodge your tax return soon after 1 July to get your money sooner.

Tax agent

A tax agent (a licensed tax accountant) can help you lodge your return and find valid deductions. A tax agent’s fee is usually deductible the following year. If your tax affairs are simple (income from salary only), myTax is usually enough.

Next steps

Your TFN and a bank account are two things best done in parallel during your first week — see the related guide on opening a bank account in Australia.

For the full list of things to do in your first month, see the related guide on the first 30 days checklist for new arrivals in Australia.