Tax File Number (TFN): How to Apply, Use and Protect It as a Sole Trader or New Worker

A Tax File Number (TFN) is a nine-digit number that is your unique identifier with the Australian Taxation Office (ATO). Everyone has a different TFN. Your TFN is yours for life, even if you change jobs, move interstate or change your name. If you leave the country and later come back to Australia, you still use the same TFN.

Whether you are starting your first job, arriving in Australia on a visa, setting up as a sole trader, or trying to claim a tax refund, you will almost certainly need a TFN. Without one, your employer is required to withhold tax from your pay at the highest marginal rate, currently 47 per cent, and financial institutions must withhold the same rate from any interest earned on your accounts.
 

Why Do You Need TFN?

TFN is a confidential reference number the ATO uses to manage your tax records, track your income against what employers and financial institutions report, and process your tax return each year.

You will need a TFN in order to transact with not only the ATO but also with many other Australian Government agencies. A TFN is required when:
 

• lodging a tax return
• starting work or changing jobs
• filling out a Tax File Number Declaration
• applying for an Australian Business Number (ABN) as a sole trader
• applying for income assistance or support payments through Centrelink or the Department of Veterans' Affairs
• claiming the Family Tax Benefit (FTB)
• applying for HECS-HELP
• making or receiving payments under PAYG withholding
• If you are working and do not have a TFN, your employer must take 47% of your pay in tax, and any financial institution will also withhold 47% of any interest earned. Remember, your TFN should only be used for taxation purposes, and you need to protect it at all times.

 
A TFN is not compulsory, but not having one makes almost everything more difficult and more expensive. If you are working, studying, or living in Australia and expect to earn any income, applying for a TFN should be one of your first administrative steps.
 

Who Can Apply for a TFN in Australia?

Eligibility for a TFN depends on your residency status and circumstances. The ATO has different application pathways for each group.
 

Australian Citizens

Australian citizens aged 15 or older can apply online using a myID (formerly myGovID) digital identity. Citizens who do not have an Australian passport or who are under 15 can apply through Australia Post or Services Australia using paper identity documents. To apply through Australia Post, an online form must be completed (through the ATO Website) before attending an interview at the Post Office with identity documents.
 

Permanent Migrants

Permanent residents who are living in Australia can apply for a TFN online using a myID if they have a foreign passport, or through Australia Post and Services Australia with their identity documents. You must already be in Australia at the time of application.
 

Temporary Visa Holders and Foreign Passport Holders

If you hold a visa that permits you to work in Australia, you can apply for a TFN using your foreign passport and visa details. The application process requires identity verification against Department of Home Affairs records and must be completed while you are physically present in Australia.

Many new arrivals and temporary residents use an H&R Block tax agent to confirm which application pathway applies to their visa type before applying, particularly where tax residency status or work rights are unclear.

Working holiday makers (subclass 417 and 462 visas) apply through the same foreign passport pathway. This group has specific tax rates that differ from Australian residents, and the consequences of not having a TFN in this context can be significant given those rates.
 

International Students

International students enrolled in a course of study longer than six months are generally considered Australian residents for tax purposes during their study, even while on a student visa. This means they may be eligible to apply for a TFN and lodge an Australian tax return for income earned while studying. The application process follows the foreign passport pathway.

Note: being a resident for tax purposes is not the same as being a permanent resident.

If you are unsure of your tax residency status, an H&R Block tax agent can assess your circumstances and explain how Australian residency rules apply to your visa, employment and income situation.
 

Minors and Children

There is no minimum age to apply for a TFN. Parents or guardians can apply on behalf of a child. This is sometimes needed when a child receives investment income, an inheritance, or a superannuation payout. The application can be made through Services Australia or via Australia Post.
 

TFN vs ABN: What Is the Difference?

These two numbers are frequently confused, but they serve different purposes:
 

	TFN (Tax File Number)	ABN (Australian Business Number)
What it is	9-digit personal tax identifier issued by the ATO	11-digit business identifier issued through the Australian Business Register
Who needs it	All individuals earning income or receiving benefits in Australia	Businesses and individuals operating a business in Australia
Used for	Lodging tax returns, employment, government benefits, and superannuation	Invoicing clients, registering for GST, and applying for a business bank account
Is it the same number?	No	No, they are separate numbers
Can you apply for both at once?	Sole traders can apply for an ABN  through the ABR. They must have a TFN to do so.	Companies, trusts and partnerships apply for TFN and an ABN through the ABR at the same time.
Do sole traders use a personal TFN for business?	Yes, sole traders use their personal TFN for business income	An ABN is also required for sole traders who supply goods or services

 
The key takeaway: a TFN and an ABN are always separate numbers and serve different functions. The confusion arises because sole traders use their personal TFN for business income but still need an ABN to operate a business commercially.
 

Do Sole Traders Need a Separate TFN for Their Business? 

No. As a sole trader, your business and your personal tax affairs are treated as one under Australian tax law. You are not a separate legal entity from your business, which means you report all business income and expenses in your individual tax return using your personal TFN.

You do not need to apply for a separate or additional TFN for your sole trader business. Your existing personal TFN covers all sole trader activity.

However, you will still need an Australian Business Number (ABN) to operate legally as a sole trader. If you are setting up as a sole trader, an H&R Block tax agent can help you determine whether you need an ABN, GST registration, or other business tax registrations before you begin trading. If you are starting a new business and do not yet have a TFN, it is important to set up your registrations correctly from the beginning. Many sole traders seek professional advice before applying to ensure their TFN, ABN, GST and business structure decisions align with their long-term tax position.

If you operate through a company, partnership, or trust structure rather than as a sole trader, those entities require their own TFN, which is distinct from your personal TFN. 
 

How to Apply for a TFN in Australia

The application method depends on your circumstances, and the identity documents you have available. Applying for a TFN is always free.
 

Apply at a Services Australia centre

You can also apply in person at a Services Australia centre by completing the paper form Tax file number – application or enquiry for individuals.

To apply at Services Australia, you can:
 

• Get a copy of the form by ordering online or Services Australia can provide you with the form.
• Provide your original proof of identity documents.

 

Apply by post

If you can't apply via any of the other available channels, you'll need to complete a paper form.

Send your completed TFN application and certified copies of your proof of identity documents to the address listed on the form.
 

What Documents Do You Need to Apply?

The documents required depend on your identity pathway. All original documents are returned to you after verification; you should not send originals by post.
 

Australian Citizens

For online myID applications:
 

• Australian passport
• One additional document: Medicare card, Australian driver's licence, or ImmiCard

 
For Australia Post or Services Australia (original documents required):
 

• One primary document: Australian passport, Australian birth certificate, Australian citizenship certificate, or ImmiCard
• One secondary document: Medicare card, Australian driver's licence, bank statement, or government correspondence showing your name and address

 

Permanent Migrants and Temporary Visa Holders

Documents required for the foreign passport pathway (online) or Australia Post/Services Australia (in person):
 

• Foreign passport (valid or expired within the last 3 years, depending on the pathway)
• Current Australian visa details (your visa grant number)
• Additional identity evidence may be required, such as a bank statement, utility bill, or rental agreement showing your name and Australian address

 
The ATO uses your passport number and visa grant number to confirm your identity with the Department of Home Affairs. Ensure the name on your passport exactly matches the name you use in the application.
 

How Long Does a TFN Application Take?

Processing times vary by application method:
 

Application Method	Estimated Processing Time
Online via myID (Australian citizen with Strong myID)	May be issued immediately or within a few days
Online (foreign passport holders)	Up to 28 days after ATO receives your application
Australia Post (in-person verification)	Up to 28 days after your verification appointment
Services Australia (in person)	Up to 28 days after your application is received
Paper / postal application	Up to 28 days after ATO receives your completed form and certified documents

 
In most cases, the ATO sends your TFN to the postal address on your application or to your myGov Inbox, depending on how you applied.

 
What to Do If Your TFN Has Not Arrived After 28 Days

If it has been more than 28 days since you applied and you have not received your TFN, take the following steps:
 

• Check your myGov Inbox, if you applied online, your TFN may have been sent there rather than by post.
• Check that the postal address on your application was correct, as TFNs sent by post are not redirected if you have moved.
• If your TFN has not arrived within 28 days, an H&R Block tax agent can help you check whether your application has been processed correctly and explain the next steps.
• An H&R Block tax agent can also help you understand what documents or information you may need before contacting the ATO about a delayed TFN application.
• If the ATO cannot locate your application, you may need to reapply. Ensure you have proof of any previous application before calling, in case of processing errors.

 
Note: there is currently no online tracking tool for TFN applications. The primary way to check is by contacting the ATO directly.
 

New Employee TFN Declaration: When and How to Give Your TFN to Your Employer 

When you start a new job, your employer is required to withhold tax from your wages. The rate they withhold depends on whether you have provided your TFN and which tax-free threshold and other claims you are making.

You have 28 days from the date you start employment to provide your TFN to your employer. If you do not provide it within 28 days, your employer must withhold tax at the highest marginal rate (47 per cent) for the remainder of that financial year, unless you are exempt from quoting your TFN.

You provide your TFN to a new employer by completing a Tax File Number Declaration form (NAT 3092). This form asks for your:
 

• TFN (or confirmation that you have applied for one and are waiting)
• Full name and date of birth
• Residential address
• Tax-free threshold claim (whether you want to claim it from this employer)
• Additional withholding elections (study and training loan repayments, Medicare levy variation, etc.)

 
The declaration is submitted to your employer, who then notifies the ATO via Single Touch Payroll (STP). You do not submit it directly to the ATO yourself.

If you have applied for a TFN but have not yet received it, write ‘applied for’ in the TFN field on the declaration form. You then have 28 days from the date of the declaration to provide the actual number. Your employer should withhold tax at the standard rate during this period rather than the no-TFN rate. 
 

What Happens If You Don’t Have a TFN? 

Not having a TFN is not illegal. However, the practical consequences are substantial:
 

Situation	Consequence Without a TFN
Employment income	Employer withholds 47% of all wages
Bank account interest	Financial institution withholds 47% of all interest earned
Centrelink and government benefits	Applications cannot be processed; benefits cannot be paid
Tax return lodgement	Cannot lodge electronically; paper lodgement only
ABN application	Cannot apply for an ABN online
Superannuation	Super fund may withhold additional tax; fund may be unable to accept contributions
Investment distributions	Managed funds and share registries withhold 47% of unfranked dividends and distributions

 
You can reclaim tax withheld at the no-TFN rate by lodging a tax return at the end of the financial year, but this means waiting until after 30 June to recover money that was unnecessarily withheld throughout the year. Applying for a TFN as soon as possible is always the better approach.
 

How to Find a Lost TFN 

If you are unable to resolve identity verification issues or are unsure which application pathway applies to your situation, an H&R Block registered tax agent can help you work through the process and identify the correct supporting documents before you proceed.

But, if you believe your TFN has been stolen, misused, or compromised, contact the ATO immediately on 13 28 61. The ATO can place security measures on your account and investigate any misuse. A compromised TFN can be the basis for identity fraud, so prompt reporting is important.
 

ATO Identity Verification and myID Issues: Troubleshooting

The online TFN application process using myID is generally straightforward, but certain issues come up regularly. Here are the most common problems and how to resolve them: 
 

Issue	Likely Cause	Solution
Verifying documents	Document scan quality, lighting, or glare affecting readability	Retry in good lighting on a flat surface; ensure the full document is in frame
Email address does not match myGov account	Different email used for myID vs existing myGov login	Use the exact same email address as your myGov account when setting up myID
Name mismatch between documents	Name variation between passport and Medicare card (e.g. middle name included on one but not the other)	Use the name exactly as it appears on your primary identity document; contact the ATO if the mismatch is causing a system block
Photo verification repeatedly failing	Lighting conditions, phone camera quality, or head positioning	Move to a well-lit area, use the front camera, and ensure your face is clearly visible without shadows
Foreign passport not accepted online	Some older or less common passports may not be verifiable against Department of Home Affairs records	Apply through Australia Post or Services Australia with your original passport in person
Application submitted but no confirmation email	Email not received due to spam filtering or incorrect address	Check spam/junk folders; log in to myGov to check your Inbox for ATO correspondence

 
If you are stuck and cannot resolve the issue online, vithe ATO's individual tax enquiries line (13 28 61) can advise on your specific situation. For migrants and visa holders with complex identity situations, an H&R Block registered tax agent can assist with the process.