Applying for an Australian Tax File Number (TFN) — Your First Essential Step After Arrival
Once you arrive in Australia, a TFN is the first thing to sort out before you start work or open a bank account. This guide explains what a TFN is, how to apply online with the ATO for free, who is eligible and when, the drawbacks of not having one, and what to do once you receive it.
What Is a TFN?
A TFN (Tax File Number) is a unique tax identification number that the Australian Taxation Office (ATO) issues to individuals. It is used for almost everything money-related in Australia — employment, bank interest, tax returns, superannuation and Centrelink. It's the first essential number to sort out after you arrive.
The Difference Between a TFN and an ABN
A TFN is the tax number for every individual, while an ABN (Australian Business Number) is a separate number that businesses and freelancers obtain for their business activities. If you are employed by a company and earn a wage, you only need a TFN; if you run your own business (for example, delivery work or contracting), you may also need an ABN. See the dedicated section below for what to watch out for when a gig platform asks you for an ABN.
TFN vs ABN — the catch when a platform tells you to get an ABN
If you are employed and paid a wage, the normal route is to submit a TFN declaration so your employer withholds tax from your pay (PAYG) and also pays your superannuation. However, some platforms and businesses — delivery, rideshare and similar — require an ABN as a condition of starting work. That means they are treating you as an independent contractor rather than an employee: income tax and super generally become your own responsibility (although the business must still pay super for some contractors engaged mainly for their labour), and employee protections such as minimum wage and paid leave may not apply.
| Aspect | TFN route (employee) | ABN route (contractor) |
|---|---|---|
| Income tax | Employer withholds from your pay (PAYG) | You report and pay it yourself (no withholding) |
| Superannuation | Employer must pay it | Generally your own responsibility (some contracts excepted) |
| Minimum wage & paid leave | Applies | Generally does not apply |
| Getting the number | ATO — free | ABR — free (must be running an enterprise) |
Making someone work as a contractor when the reality is employment is sham contracting, which is unlawful under section 357 of the Fair Work Act 2009 (courts can impose penalties). If the business directs your hours and how you work, and you effectively work only for them, the reality is likely employment. If you suspect this, contact the Fair Work Ombudsman (fairwork.gov.au) for free advice or to report it (Fair Work Ombudsman, as of July 2026).
The ABN itself is issued free of charge by the ABR (Australian Business Register, abr.gov.au). However, not everyone is entitled to one — you must actually be carrying on an enterprise, and the ABR states that you are not entitled to an ABN for work you carry out as an employee, even if the employer calls it contracting (ABR, as of July 2026). The related guides below cover gig work conditions and rights in detail.
How to Apply
Foreign passport holders — including those on temporary visas, permanent residents, students and working holiday makers — apply online after arriving in Australia through the ATO's official online system, Individual Auto-Registration (IAR). You can apply using just your passport and visa details, without a bank account or any additional documents, and it is completely free.
What You Need for the Online Application
Have the following ready before you apply. The details you enter are automatically cross-checked against your visa records with Home Affairs.
- A valid passport or travel document
- A valid visa that permits you to enter Australia
- An Australian postal address to receive your notice
IAR is available only after you have entered Australia, to holders of a permanent migrant visa, a visa with work rights (including Working Holiday 417/462), an overseas student visa, or a visa allowing an indefinite stay (including New Zealanders granted a visa on arrival). Your details are checked automatically against immigration records, so there are no documents to send (ATO, as of July 2026).
Your TFN will arrive by post within 28 days of the ATO receiving your application (ATO guidance, as of July 2026). Don't lodge the same application again while it's being processed — duplicates cause delays. If it hasn't arrived after 28 days, call the ATO's individual enquiries line on 13 28 61 instead of reapplying.
Who Can Apply, and When
You can only apply for a TFN after you have actually arrived in Australia. You must meet all of the conditions below. Since it's best to have your TFN before you start work or open a bank account, we recommend applying right after you arrive.
- You must be physically present in Australia (you can't apply before arriving)
- You must hold a valid visa that allows you to stay in Australia
- You must have an Australian address where you can receive mail
You only ever need to get a TFN once in your life, and you keep the same number even if your visa changes. There's no need to apply for a new one each time.
The Drawbacks of Not Having a TFN
A TFN is not a legal requirement, but going without one carries real disadvantages in practice — particularly when it comes to work and tax.
If you don't give your employer a TFN within 28 days of starting work, tax is withheld from your pay at 47% for residents and 45% for foreign residents (ATO PAYG withholding tax tables, as of July 2026). You may claim it back at tax time, but your take-home pay drops sharply in the meantime.
Once you start work, you have 28 days to provide your TFN. If you leave it too late, payroll and tax reconciliation become more of a hassle.
If you don't register a TFN with your bank account, tax may also be withheld at the top rate on the interest you earn on your deposits.
A TFN is required to access government-related services such as Centrelink payments, superannuation and linking to myGov.
What to Do After You Receive Your TFN
Once your TFN arrives, working through the steps below in order will make your working and financial life much smoother from then on.
- When you start a job, give your employer a TFN declaration (within 28 days of starting work).
- Register your TFN with your bank account to avoid having interest withheld.
- Link your TFN to your superannuation account.
- Create a myGov account and link it to the ATO so you can manage your tax and refunds online.
- Keep your TFN and notice somewhere safe, and only provide them to trusted organisations when needed.
Scams and Protecting Your Personal Information
A TFN is sensitive information that can easily become a target for identity theft. Follow the principles below to protect yourself from scams.
- Applying for a TFN is completely free — see the free-application section below for how to spot paid third-party sites.
- Don't share your TFN with just anyone by email, text or phone. Only provide it to legitimate parties such as your employer, bank or the ATO.
- Calls or texts demanding your TFN on the pretext of a 'tax refund' or 'unpaid tax' may be scams.
- The ATO won't call you out of the blue demanding immediate payment or your TFN. If in doubt, hang up and check directly by calling the ATO's official number.
- If you lose your TFN or it is exposed, contact the ATO immediately.
Applying for a TFN is completely free — how to spot paid third-party sites
The official ATO TFN application is completely free through every channel. Yet look-alike sites appear at the top of search ads and charge tens to hundreds of dollars to lodge the application for you. Paying does not make it faster — it still goes through the same ATO process, and your personal details end up with a third party.
- Check the address bar for a government domain ending in .gov.au — the official online TFN application is only at ato.gov.au.
- If you are asked to pay by card at any point in the application, it is not official — stop right there.
- Never type your passport number or TFN into a third-party site's form — it can be used for identity theft.
- If you come across a paid or impersonating site, report it to the ACCC's Scamwatch (scamwatch.gov.au).
A tax agent registered with the Tax Practitioners Board can legitimately lodge the application on your behalf. But applying yourself online (IAR) is free and just as fast (as of July 2026), so there is virtually no reason for a new arrival to pay an agent for this.
Useful Links
- ATO — Tax file number(opens in a new window)
The ATO's official Tax File Number guide (overview and uses)
- ATO — Apply for a TFN(opens in a new window)
Online TFN application for foreign passport holders, temporary visitors and migrants
- myGov(opens in a new window)
The unified government services portal — manage your tax and refunds online once linked to the ATO
- ATO — TFN declaration(opens in a new window)
Guidance on the TFN declaration you give your employer when you start work
- Moneysmart (ASIC)(opens in a new window)
ASIC's official financial information — scam prevention and managing your personal finances
- ABR — Applying for an ABN(opens in a new window)
ABN entitlement and free application (Australian Business Register)
- Scamwatch (ACCC)(opens in a new window)
ACCC scam reporting — report paid TFN lodgement and impersonation sites
- Fair Work Ombudsman — Sham contracting(opens in a new window)
What sham contracting is and how to report it
Frequently Asked Questions
Does it cost anything to apply for a TFN?▾
No. Applying for a TFN through the ATO is completely free. Sites that charge a fee are not official — you can report them to the ACCC's Scamwatch (scamwatch.gov.au).
How long does it take to be issued?▾
It usually arrives by post within 28 days of applying. It's best to apply as soon as you arrive to give yourself plenty of time.
Can I have more than one TFN?▾
No. You are only ever issued one TFN for life. You keep the same number even if your visa changes or you move house or jobs.
What should I do if I lose my TFN?▾
You don't need to apply again — you can find your existing number by linking myGov to the ATO or by contacting the ATO.
Do I need to have one before I start work?▾
You have 28 days after starting work to give your employer your TFN. If you don't provide it within that time, tax may be withheld from your pay at the top rate.
Do working holiday makers need a TFN too?▾
Yes. You need a TFN even if you are working on a Working Holiday (417 or 462) visa. Without one, a higher tax rate will apply to your wages.
What's the difference between a TFN and an ABN?▾
A TFN is the tax identification number for every individual, while an ABN is a separate number that businesses and freelancers obtain for their business activities. If you are employed by a company, you only need a TFN.
Which visas can use the IAR online application?▾
Holders of a permanent migrant visa, a visa with work rights (including Working Holiday 417/462), an overseas student visa, or a visa allowing an indefinite stay (including New Zealanders granted a visa on arrival) can apply. You must already be in Australia — IAR cannot be used from overseas (ATO, as of July 2026).
It's been more than 28 days and my TFN hasn't arrived. What should I do?▾
Don't lodge the same application again — duplicates delay processing further. The correct step is to call the ATO's individual enquiries line on 13 28 61 (8am-6pm, Monday to Friday) to check the progress (ATO, as of July 2026).
A platform says I need an ABN to work. Do I have to get one?▾
If the reality is employment, the normal route is submitting a TFN declaration — and you are not entitled to an ABN for work done as an employee in the first place (ABR). Disguising an employee as a contractor is sham contracting, a breach of the Fair Work Act 2009, and you can get free advice or report it to the Fair Work Ombudsman. If you genuinely work as an independent contractor, an ABN is free from the ABR (abr.gov.au).
I've lost my TFN. How do I find it?▾
You can find it in ATO online services linked to myGov or in the ATO app, and it also appears on your notice of assessment and income statement. If you still can't find it, call 13 28 61. If you suspect it has been stolen or misused, call the dedicated line 1800 467 033 (ATO, as of July 2026).