What is a Tax File Number (TFN)?
A Tax File Number (TFN) is a unique personal or entity identifier issued by the Australian Taxation Office. It is used to identify individuals and entities for tax and superannuation purposes in Australia.
Do I need a TFN?
You are not legally required to have a TFN. However, without one, you may:
Pay more tax than necessary
Be unable to lodge a tax return online
Have difficulty working, opening a bank account, or dealing with superannuation
Is a TFN the same as an ABN?
No.
A TFN is used for tax and income reporting
An ABN is used to identify a business or entity
If you are a sole trader, you usually need both, as your business income is linked to you personally.
When is a TFN issued for a business or entity?
For most business entities, a TFN is issued after the ABN is registered.
This applies to entities such as:
Companies
Trusts
Partnerships
Once the ABN is successfully registered, the Australian Taxation Office automatically issues a TFN for the entity and sends it by mail.
Sole traders are an exception, as they generally use their personal TFN, rather than being issued a separate TFN for the business.
Who can apply for a TFN?
You can apply for a TFN if you are:
An Australian citizen
A permanent resident
A temporary visa holder who is allowed to work in Australia
How do I apply for a TFN?
TFNs are issued directly by the Australian Taxation Office.
The application process depends on your circumstances, such as:
Whether you are currently in Australia
Your visa type
Your identity documents
How can I find my TFN?
If you already have a TFN but cannot locate it, you may be able to find it using one of the following methods:
Check your documents
Your TFN is usually listed on your tax return or notice of assessment.Check with your employer
Your TFN may appear on your income statement.Check with your bank
Your online banking account may display your TFN.Log in to your myGov account
If your account is linked to the ATO, you may be able to view your TFN online.Contact the Australian Taxation Office (ATO)
You can call the ATO on 132 861 for assistance after identity verification.
If you cannot find your TFN, we may still be able to proceed. However, please note that ATO processing times may be delayed by up to 28 days if a TFN is not provided.
How long does it take to receive a TFN?
Once approved, TFNs are usually issued within 28 days.
TFNs are generally sent by mail, not email.
Will I receive a TFN certificate?
No.
The ATO does not issue a formal TFN certificate. Your TFN is provided in a letter, which should be kept securely for your records.
What happens if I lose my TFN?
You do not need to apply for a new TFN.
Each person or entity is issued one TFN, which remains the same and can be retrieved through the ATO using identity checks.
Can I have more than one TFN?
No.
Each individual or entity can only have one TFN.
Can you help me apply for a TFN?
TFNs are issued directly by the Australian Taxation Office.
For certain individuals, we can assist with the TFN application process. As eligibility depends on your circumstances, a conversation with a business specialist is required to confirm whether we can help.
If you would like to explore this option, we can arrange a call with one of our specialists to discuss your situation and guide you through the next steps.
Do I need a TFN to register a business?
A TFN is not required to register a business name. However, a TFN is usually required if you are:
Operating as a sole trader
Lodging tax returns
Dealing with PAYG tax or superannuation
Do I need a TFN to apply for an ABN?
In most cases, you do not need to provide your Tax File Number (TFN) to submit an ABN application, as long as you already have a TFN registered with the Australian Taxation Office.
When applying for an ABN as a sole trader:
You must have a TFN on record with the ATO
However, it is not always required to be provided during the application
Many ABN applications can be lodged and completed successfully without entering the TFN
In some cases, the ATO may later request the TFN to verify identity or confirm eligibility.
If this happens, we will contact you directly to request the TFN so the application can proceed.
Important notes
Not providing a TFN upfront does not automatically delay or stop an ABN application
A TFN is still required to exist with the ATO, even if it is not requested at the time of lodgement
The requirement depends on the ATO’s verification checks and your individual circumstances