What is a TFN?

Your TFN in Australia it stays with you for life regardless of name changes, address changes, or changes in employment. It is not transferable and should be kept confidential. Businesses also have their own TFNs, separate from the owner’s personal TFN.

Part 1: Student TFN in Australia

If you’re an international student in Australia on a student visa (subclass 500) and you earn any income — casual work, scholarships, tutoring — you need a TFN. Without it, your employer must withhold tax at the top rate of 47%.

Who needs a student TFN?

Any student who: holds a valid Australian visa that permits work, receives taxable income (wages, scholarships above the tax-free threshold, interest), or wants to lodge a tax return and claim a refund.

Step-by-step: How to get a student TFN

1. Confirm your visa allows work. Most student visas (subclass 500) permit up to 48 hours of work per fortnight during study periods and unlimited hours during scheduled course breaks. Check your visa conditions on the Home Affairs website before applying.
2. Apply online via the ATO website. Go to ato.gov.au → Individuals → Apply for a TFN. International students on a temporary visa apply using the online foreign passport option. The form takes around 10–15 minutes to complete.
3. Provide your identity documents. You’ll need: your passport number and country of issue, your Australian visa grant number, your Australian residential address, and a valid email address. No original documents need to be mailed.
4. Submit and receive your reference number. After submitting online, you’ll receive an ATO reference number immediately. Keep this — you can provide it to your employer as proof your TFN is being processed.
5. Receive your TFN by post. The ATO mails your TFN letter to your Australian address within 28 days. Once received, give your TFN to your employer and bank. Do not share it unnecessarily — it is as sensitive as a password.
6. Alternatively, visit an Australia Post outlet. International students can also apply in person at a participating Australia Post office with their passport and visa. Staff verify your identity on the spot and submit the application to the ATO for you.

Part 2: Business TFN in Australia

Every business operating in Australia needs its own TFN. This applies to sole traders, companies, partnerships, trusts, and self-managed super funds (SMSFs). A business TFN is required to register for GST, PAYG, and other tax obligations — and to lodge business tax returns.

Sole trader TFN — use your personal TFN

If you operate as a sole trader (you and your business are the same legal entity), you use your personal TFN for all business tax activities. You do not need a separate business TFN. However, you should still register for an ABN (Australian Business Number) to operate professionally, invoice clients, and potentially register for GST.

Company, partnership & trust TFN — apply separately

Companies, partnerships, and trusts are separate legal entities and require their own TFN, distinct from the owners’ personal TFNs.

Step-by-step: How to get a business TFN

1. Register your business structure first. Before applying for a business TFN, register your entity — company via ASIC (Australian Securities and Investments Commission), partnership via a partnership agreement, or trust via a trust deed. Have your registration details ready.
2. Apply through the Australian Business Register (ABR). Go to abr.gov.au and click “Register for a TFN for businesses.” The ABR is the central portal for all business registrations including TFN, ABN, GST, and PAYG.
3. Complete the Tax registration form. Select your entity type — company, partnership, or trust. Provide: the entity’s legal name, registered address, date of establishment, and details of the public officer or trustee (their personal TFN is required).
4. Alternatively, use the ATO Business Portal. Existing businesses can apply via the ATO Business Portal at bp.ato.gov.au using myGovID credentials. This is the fastest route for entities already registered with the ATO.
5. Or apply via a registered tax agent. If your business structure is complex (multiple trusts, SMSFs, non-resident companies), a registered tax agent or accountant can apply on your behalf through the ATO’s tax agent portal — often the most efficient option.
6. Receive your business TFN. Processing takes 28 days by post. Online applications via myGovID are typically faster. Once received, use it for all ATO correspondence, tax return lodgements, and financial institution requirements.
7. Register for ABN and GST next. Once you have your business TFN, immediately apply for your ABN (free, via abr.gov.au) and register for GST if your turnover exceeds $75,000 per year (or $150,000 for non-profit organisations).

Student TFN vs Business TFN — quick comparison

Frequently asked questions