Applying for a Tax File Number (TFN) | WHV Hub
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Before your first pay

Applying for a Tax File Number

Why you need one before your first pay run, how to apply, and what happens if you don't have one.

What a TFN is

A Tax File Number is a unique number the Australian Taxation Office issues to identify you for tax purposes. You're not legally required to have one, but in practice almost every employer requires it before your first pay run, and without one you're taxed at the highest marginal rate by default, which can mean losing close to half your pay in withholding until it's sorted.

Apply as soon as you land. It generally takes around 1 to 3 weeks to arrive by post to an Australian address, so applying on day one, before you even have a job offer, avoids a scramble later.

How to apply

  1. Apply online through the ATO. The application is free and takes around 10 to 15 minutes.
  2. Provide your passport and visa details. As a working holiday maker you apply as a foreign passport holder, a specific pathway on the ATO site.
  3. Give an Australian postal address. Your TFN is posted, it isn't emailed or given out over the phone for security reasons.
  4. Wait for it to arrive. Typically 1 to 3 weeks by post.
Passport

You apply as a foreign passport holder, using your passport and visa details.

Giving it to your employer

Once you receive it, give it to your employer via a Tax File Number Declaration form, usually completed as part of onboarding. Keep your TFN private otherwise, it's sensitive personal information similar to a social security number, and legitimate employers only ever need it once, in writing, as part of formal onboarding.

Working without one

You can start work before your TFN arrives, most employers will let you begin and update your tax file details once it comes through. You'll simply be taxed at the top rate in the meantime, which is refunded at tax time once your correct TFN and income are on record, but it's an unnecessary dent in your pay if you can avoid it by applying early.

General information only, not tax advice. Confirm current requirements at the Australian Taxation Office. See the full disclosure on the WHV Hub home page.