TFN Guides for Backpackers in Australia
A Tax File Number (TFN) is the 9-digit identifier issued by the Australian Taxation Office (ATO) to every person who earns income in Australia. As a working holiday maker, you need a TFN before you start work, otherwise your employer must withhold tax at 45% instead of the 15% working holiday rate. These articles cover everything from applying for your first TFN to handling delays, lost numbers, and second-visa returns.
Apply for your TFN →What TFN covers, and who it is for
A Tax File Number is the number the Australian Taxation Office uses to identify you. There is no government fee for one. What it costs to be without one is the weeks of pay withheld at 45% instead of 15%. These guides cover the application itself, working while you wait for it, delays past the 28 day mark, lost numbers, identity documents and whether a second visa needs a new one.
They are written for somebody who has just landed, or who has started a job and found 45 per cent coming off their pay instead of 15. The TFN itself is almost never where money is won or lost.
What decides your pay is the Tax File Number Declaration your employer hands you in the first week, the 28 day window that starts on your first shift rather than on the day you applied, and whether that employer is registered with the ATO as a working holiday maker employer.
All TFN articles (18)
What Is a TFN? Nine Digits, Two Rates
A Tax File Number is your permanent identity with the ATO. Without one on file your employer must withhold 45% of your pay instead of 15%.
Read more →How to Apply for a TFN, and What Goes Wrong
A Tax File Number costs nothing. What an application depends on, why the address and the passport match decide the timing, the 28 day window, and the 45% rate.
Read more →How Long Does a TFN Take? 2 to 4 Weeks
Most TFNs arrive in about two weeks and the ATO's limit is 28 days. What decides whether the letter beats your first pay run, and what if it does not.
Read more →Work Without a TFN? Yes, You Have 28 Days
You can start work in Australia before your TFN arrives. The declaration form keeps you on 15% for 28 days, and four things decide what happens after.
Read more →No TFN on File? 45% Withheld, Not Lost
Without a TFN your employer must withhold 45% instead of 15%, about $7.50 an hour on a $25 job. What gets it back and what decides how long it lasts.
Read more →TFN or ABN? The Difference That Costs Money
A TFN is for employment, where tax is withheld for you. An ABN is for contracting, where nothing is withheld until assessment. Plenty of people need both.
Read more →Can You Apply for a TFN Before You Land?
Working holiday makers must be in Australia to apply for a TFN. Everything else can be ready in advance so it is lodged on day one, which is what counts.
Read more →TFN Delayed Past 28 Days? 3 Things to Check
Most TFN delays are a wrong address or a mismatch with immigration records. What to check, and why a second application makes it considerably worse.
Read more →Do You Need a New TFN for a Second Visa?
A Tax File Number is issued once and never expires, so a second visa needs no new application. What does need updating is your address and bank details.
Read more →Lost Your TFN? Four Places to Find It
A TFN is permanent, so a lost one is a retrieval rather than a new application. It is already on your payslips, super statements and past returns.
Read more →Change Your ATO Address: 3 Ways That Work
Your ATO address can be changed online, by phone or through a tax agent. What turns on it is your TFN letter, your refund and your super statements.
Read more →What Is a TFN Reference Number For?
The reference number proves your application is in progress, which keeps you on 15% through the 28 day window. It is not a TFN and is not used as one.
Read more →Do You Get the Tax-Free Threshold on a WHV?
Working holiday makers pay 15% from the first dollar, so ticking the tax-free threshold box creates a debt rather than a saving. The narrow exception.
Read more →TFN Application Rejected? Four Causes
Mismatched passport details, immigration data lag, a previous TFN or an unverifiable address - how to identify which blocked you and reapply correctly.
Read more →TFN Documents: Your Passport Is Enough
Working holiday makers applying online need only a valid passport with their visa - no certified copies. What the ATO checks and what trips applicants.
Read more →TFN Scams: Who May Ask, and Who May Not
Your TFN plus passport details is enough for identity fraud. The only parties allowed to ask, scams doing the rounds, and what to do if yours leaked.
Read more →Who Can Legally Ask for Your TFN?
Only six groups may lawfully ask: your employer, the ATO, your super fund, your bank, a registered tax agent and Services Australia. Not hostels.
Read more →No Fixed Address? How to Get a TFN Anyway
Your TFN arrives as a letter, so you need an Australian address that holds mail for about four weeks. A hostel, a friend's place or a PO box all work.
Read more →Common questions
Frequently asked questions
Do working holiday makers need a TFN in Australia?
Yes. Every working holiday maker who earns income in Australia needs a Tax File Number. Without a TFN registered with your employer, they are legally required to withhold tax at the top rate of 45%, instead of the 15% working holiday maker rate.
How long does it take to get a TFN?
The Australian Taxation Office processes TFN applications within 28 days. Your TFN is sent to your Australian postal address as a letter. Many applicants receive it within two weeks.
Is the TFN application free?
Yes. There is no government fee for a tax file number. What costs money is the gap around it: every pay run before your employer has the number is withheld at 45% instead of 15%, and that only comes back through a tax return.
Can you start working in Australia without a TFN?
Yes, you can start work without a TFN, but your employer must withhold tax at 45% until you provide one. The excess tax can be claimed back when you lodge your annual tax return.