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).
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
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
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.
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.
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.
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