A Tax File Number (TFN) is a unique 9-digit identifier assigned by the Australian Taxation Office (ATO). You’ll need it for employment, tax returns, and financial transactions in Australia. Here’s how to apply, timelines, and common questions.
What is a TFN?
A Tax File Number is an identification number issued by the Australian Taxation Office. It’s required for:
- Employment: Employers will not hire you without it (mandatory for tax withholding).
- Tax returns: If you earn income above the tax-free threshold, you must lodge a tax return.
- Government benefits: Welfare, Centrelink, student loan administration (though most international students don’t access these).
- Bank accounts: Linking TFN to your bank account helps with tax reporting.
- Superannuation: Your employer contributes to your super; TFN tracks this.
Privacy: Your TFN is sensitive. Only share with employers, banks, and the ATO. It’s not an identity card (never use it as ID).
Who Needs a TFN as an International Student?
You Need a TFN If:
- You plan to work part-time (at 48 hours/fortnight during semester).
- You expect to earn income in Australia (even casual work).
- You want to open a bank account (optional but useful).
- You’re staying longer than a few months.
You Don’t Need a TFN If:
- You’re not working.
- You’re only in Australia for a short intensive course (less than 4 weeks).
- You’re fully funded and have no income.
Reality: Most international students get a TFN within the first month of arrival as a precaution.
How to Apply for a TFN
Step 1: Online Application (Easiest)
The ATO allows online TFN applications for international students at myGov.au.
What you need:
- Passport number.
- Student visa details.
- Australian address (university accommodation, homestay, sharehouse).
- Contact phone number (Australian or international; you’ll receive SMS confirmation).
Process:
- Go to ATO TFN Application: https://www.ato.gov.au/individuals/tax-file-number/apply-for-a-tfn/
- Create a myGov account (if you don’t have one).
- Link ATO to your myGov account.
- Complete the “Apply for TFN” section online.
- Submit. You’ll receive an SMS confirmation.
Time: Application takes 10–15 minutes.
Step 2: In-Person Application (If Online Fails)
If online doesn’t work, visit an ATO office in person.
Where: Find your nearest ATO office at https://www.ato.gov.au/contact-us
What to bring:
- Valid passport.
- Evidence of Australian address (rental agreement, homestay letter, university accommodation confirmation).
- Visa documentation (ImmiAccount printout or original grant notification).
Time: 30–45 minutes; walk-ins usually accommodated.
Step 3: Phone Application (Last Resort)
You can apply by phone:
- Australian phone: 1300 364 424 (8am–6pm, Mon–Fri, Australian Eastern Time).
- International phone: +61 2 6216 1111 (calls cost international rates).
Provide the same details as online. Less ideal because you can’t upload documents, so verification takes longer.
Timeline: How Long Does It Take?
| Application Method | Processing Time | Notes |
|---|---|---|
| Online (myGov) | 5–10 days | Fastest if documents are clear |
| In-person | 10–28 days | Issued on-the-spot if all documents are correct; mailed if not |
| Phone | 10–28 days | Slowest; mail delivery adds time |
Typical scenario: Apply online on Day 1 of arrival; TFN arrives via email/SMS within 7–10 days.
Worst case: If documents are unclear, it takes up to 28 days; ATO may contact you for clarification.
Your TFN: Format and Receipt
Once approved, the ATO will:
- Email you a TFN confirmation letter (or SMS).
- Display your TFN in your myGov account.
Format: A 9-digit number, e.g., 123 456 789.
Never share publicly: Treat it like a password. Only provide to:
- Employers.
- Banks (when linking to account).
- Government agencies.
- Tax accountant (if you use one).
Using Your TFN: Key Actions
1. Link to Your Bank Account
Once you have a TFN:
- Log into your bank’s online banking.
- Find “Update Tax Information” (varies by bank).
- Enter your TFN.
- Confirm.
This helps the bank report interest income and withdrawals for tax purposes.
2. Give Your TFN to Your Employer
When you get a part-time job:
- Employer will ask for your TFN on the first day.
- Provide it verbally or written (follow employer’s process).
- Employer uses it to set up tax withholding (PAYG installments).
Important: Without a TFN, your employer must withhold tax at the highest marginal rate (~47%). With a TFN, withholding is based on your actual tax bracket (usually much lower).
3. Lodge a Tax Return (If Required)
If you earn above the tax-free threshold (currently A$18,200 for most people), you’ll need to lodge a tax return by 31 October of the following financial year.
Australian financial year: 1 July – 30 June.
Example: If you work July 2026 – June 2027 and earn A$20,000, you’d lodge a tax return by 31 October 2027.
Tax Considerations for International Students
Tax Residency
As an international student, you may be a tax resident or non-resident of Australia, depending on how long you stay.
- Tax resident: Usually 183+ days in Australia (doesn’t have to be continuous). Tax resident rates apply.
- Non-resident: Fewer than 183 days, or on certain visas. Different tax rates apply.
Practical reality: Most international students on multi-year degrees are tax residents.
Tax-Free Threshold
As a tax resident, your tax-free threshold is A$18,200/year (as of April 2026). Earnings below this amount are not taxed.
As a non-resident, there is no tax-free threshold; all income is taxed (usually 32.5% + Medicare levy).
Example:
- Tax resident earning A$15,000/year → no tax, no return needed.
- Non-resident earning A$15,000/year → owes ~A$5,000 in tax.
Medicare Levy
If you’re a tax resident, you may be liable for the Medicare Levy (2% of taxable income). However, international students with Overseas Student Health Cover (OSHC) are often exempt.
Check with ATO: https://www.ato.gov.au/individuals/medicare-levy/
Common TFN Scenarios
Scenario 1: You Work Part-Time During Semester
Timeline:
- Arrive at university (Week 1 of semester).
- Apply for TFN online immediately.
- Receive TFN (Week 2–3).
- Get a part-time job (Week 4–5).
- Provide TFN to employer.
- Employer sets up correct tax withholding.
Tax outcome: At end of financial year, you lodge a tax return. If you earned A$15,000 and were a tax resident, you owe no tax (below threshold) and may get a refund of any excess withholding.
Scenario 2: You Work Unlimited Hours During Semester Break
Timeline:
- Already have TFN (from earlier work).
- Work full-time for 4 weeks during break (e.g., December–January).
- Earn A$3,000.
- Provide TFN to employer.
Tax outcome: A$3,000 is still well below tax-free threshold. No tax owed.
Scenario 3: You Work Two Part-Time Jobs
Timeline:
- Job 1: A$150/week during semester (48 hours/fortnight rule applies).
- Job 2: A$200/week during semester break.
- Total annual earnings: A$18,000.
Tax outcome: Right at the tax-free threshold. Likely no tax owed, but lodging a return will clarify. May get a small refund.
Important Rules: Working with a TFN
The 48-Hour Rule During Semester
International students can work maximum 48 hours per fortnight during teaching periods (semester).
Critical: Both jobs combined count toward the limit. If you work two part-time jobs, their hours must total ≤48 hours/fortnight.
Outside semester: You can work unlimited hours during scheduled breaks (e.g., summer, semester break).
TFN note: Having a TFN doesn’t change these rules; they’re visa conditions. But your TFN will be tied to your work record, so employer compliance matters.
If You Lose Your TFN or Forget It
You Forgot Your TFN
- Log into myGov and check your ATO account.
- Call ATO: 1300 364 424.
- Visit an ATO office.
Usually takes a few minutes to retrieve.
Your TFN Was Issued But You Didn’t Receive the Letter
Check your myGov account online — the TFN is usually displayed there even if the mail is delayed.
FAQ
Q: Can I apply for a TFN before I arrive in Australia? A: Technically yes, but the ATO prefers you to apply after arrival with a confirmed Australian address. Pre-arrival applications may be delayed.
Q: Do I need a TFN to open a bank account? A: No. You can open a bank account without a TFN. However, you’ll need to link it to your TFN later for tax purposes.
Q: What if I’m not eligible for a TFN (e.g., tourist visa)? A: Tourist visas don’t qualify for TFN. However, most international students are on Student visas, which do qualify.
Q: Is the TFN the same as ABN (Australian Business Number)? A: No. TFN is for individuals; ABN is for businesses. International students get a TFN (individual tax number).
Q: Do I need an accountant to apply for a TFN? A: No. The application is free and straightforward. You can do it online yourself in 15 minutes.
Q: Can I work without a TFN? A: Technically, an employer may hire you, but they’re legally required to withhold tax at the highest rate (~47%) without a TFN. Employers usually won’t hire without one because it complicates payroll. Get a TFN before seeking employment.
Q: If I earn money but don’t have a TFN, what happens? A: If you work cash-in-hand without a TFN, there’s no official tax record. The ATO may audit you later if they discover unreported income. Risk of fines and penalties.
Q: What if I leave Australia before getting a TFN? A: You don’t need one if you’re not earning income. If you did work and earned above the tax-free threshold, you’d need to lodge a return before leaving (or arrange it remotely).
Q: Can I share my TFN with my housemates? A: Absolutely not. TFN is highly sensitive, like a Social Security number. Never share it with anyone except authorised entities (employer, ATO, bank).
Q: Does having a TFN affect my visa status? A: No. Having a TFN doesn’t change your visa; it just identifies you for tax purposes.
Sources
- Australian Taxation Office: Apply for a TFN
- ATO: International Students
- myGov: Log In
- Fair Work Ombudsman: Working as an International Student
- Department of Home Affairs: Student Visa Work Rights
Last reviewed: April 2026. Cost figures move with inflation — verify with the linked source if you’re budgeting precisely.