TFN follow-up: waiting, payroll declarations and recovering your number
Already applied, starting a job or unable to find your TFN? Use this troubleshooting guide. For a new application, first choose the correct route in our TFN application guide.
In this guide
While an application is processing
Keep the date, receipt/reference and postal details. Allow the ATO’s stated 28-day processing period; do not submit another application to speed it up. If more than 28 days have passed, use the ATO’s official contact route to enquire. If contact or postal details change, ask how to update them securely. There is no blanket promise that a replacement letter takes another 28 days.
For initial application eligibility and alternate routes, see Apply for a TFN. The online migrant route is not available to everyone.
Starting work before the number arrives
Your visa conditions, not a TFN, determine permission to work. On the employer’s TFN declaration, accurately indicate that you have applied for a TFN or enquired about an existing one. This gives you 28 days to supply it under the ATO instructions. Withholding during that period follows the other correct declaration answers; it is not a tax holiday.
If the number is not supplied in time and no other exception applies, payroll generally withholds 47% for a resident employee or 45% for a foreign-resident employee. The 47% already includes Medicare levy. Provide the number through payroll’s secure channel as soon as received and check that the next pay uses the updated details.
Worked example: a resident employee receives $1,500 gross in a pay period after the valid concession ends. No-TFN withholding at 47% is $705, leaving $795 before any other deductions. A foreign-resident employee at 45% has $675 withheld and $825 remaining. These demonstrate no-TFN withholding only, not either person’s final tax.
Answer tax-free-threshold questions carefully
For Australian tax residents eligible for resident treatment, the threshold is usually claimed from one payer, commonly the main job. ATO permits exceptions in some low-total-income situations. Foreign residents ordinarily do not claim it. Working holiday makers must follow the specific ATO declaration and treaty-national guidance; do not simply tick “yes” because it is your first Australian job.
Tell payroll about a relevant HELP or other study-loan debt. Visa status, tax residency and Medicare entitlement are separate questions. If unsure, resolve the classification with the ATO before relying on a take-home estimate.
Find an existing TFN without applying again
- If ATO is already linked in myGov, check ATO online services for your TFN.
- Look at your ATO notice of assessment, TFN letter or relevant tax/super records, or ask your registered tax agent. Do not assume a payslip displays the number.
- If you cannot locate it, contact the ATO through its lost or stolen TFN page; identity verification is required. The ATO lists 13 28 61 for individual enquiries within Australia.
- If theft or misuse is suspected, report it to the ATO promptly and follow its protection instructions. Do not disclose the number in public messages or to a caller whose identity you have not verified.
Check withholding without assuming a refund
Keep payslips showing any higher withholding. Your tax return reconciles credits with your assessed liability and other amounts; a refund depends on the whole return and is not guaranteed. Ask payroll or the ATO about a possible correction rather than assuming every earlier pay can be immediately recalculated.
A TFN and an ABN are different. An ABN identifies a business and does not by itself make you an independent contractor or remove an entitlement to super. Do not obtain one solely because an employer says employees need it.
A practical follow-up record
- Application date/reference and secure location of the receipt
- Date you gave payroll the declaration and said you had applied/enquired
- The end of the relevant 28-day period, confirmed with payroll if unclear
- Date the TFN was securely supplied and next payslip checked
- Any ATO contact reference, unresolved identity question or address update
Common questions
Will the ATO give everyone a new TFN over the phone?
No. Recovery and new application are different processes. Follow official identity checks and do not submit a duplicate application.
Is the no-TFN rate 49%?
No. It is generally 47% for resident employees including Medicare levy, or 45% for foreign-resident employees, subject to the ATO exceptions.
Will all extra withholding come back?
Not necessarily. Withholding is credited against your final assessment. A refund depends on your full tax position.
Sources and scope
Checked 30 September 2026. This is general information, not an individual tax, financial, employment or migration assessment. Follow the linked official instructions for your circumstances.