When you apply for a Tax File Number online through the ATO, you do not have to sit and wait 28 days before you can start working. The ATO issues a reference number immediately upon submission of your application. This number is not your TFN, but it proves that your application is in progress and allows your employer to set up your pay in the meantime.
What is the TFN reference number?
The reference number is a temporary identifier you receive the moment you complete your TFN application online. It usually appears on the confirmation screen at the end of the application and is also sent to the email address you provided. It looks like a standard reference code and is separate from your actual nine-digit TFN.
Think of it as a receipt. It tells your employer and the ATO that you have done the right thing and are waiting on the system to process your application.
Can you legally start work using only the reference number?
Yes. As a working holiday maker, you are entitled to begin employment before your TFN arrives, provided you supply your employer with the reference number and then give them your actual TFN as soon as it is issued. Your employer should note the reference number in their payroll system and apply the correct 15% working holiday maker tax rate from day one.
The key thing is not to delay providing the reference number. If you start work and give your employer nothing at all, they are legally required to withhold tax at the highest rate of 47% until a TFN is on file. The reference number prevents that from happening.
How long before the actual TFN arrives?
The ATO typically processes TFN applications within 28 business days. In practice, many working holiday makers receive theirs sooner, sometimes within two weeks. The TFN is sent by mail to the Australian address you provided on your application, so make sure that address is somewhere you will actually be staying and can collect post.
You can also call the ATO on 13 28 61 approximately seven days after submitting your application to ask whether your TFN has been issued. Have your reference number ready when you call.
What to do once your TFN arrives
As soon as your TFN arrives in the post, give it to your employer immediately. They will complete or update your Tax File Number Declaration form with the correct number. From that point, everything is linked properly in the ATO's system and your tax records are attached to your actual TFN rather than the temporary reference.
If you have changed address since applying, or if your mail has gone to a property you have already left, contact the ATO to update your details and request that your TFN be reissued.
Keep your reference number safe
Do not throw away the confirmation email from your TFN application. The reference number may be needed if there are any delays or if you need to follow up with the ATO. It is also useful if you are starting multiple jobs quickly and need to provide something to each employer before the TFN arrives.
Once your TFN is issued, the reference number becomes irrelevant. But in the weeks before it arrives, it is genuinely useful for making sure your pay is processed at the right rate from the start.
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Do you need a new TFN if you return to Australia on a second working holiday visa?
No. Your TFN is permanent and stays with you for life. Here is what you do need to do when you return.