Australian Tax File Number (TFN): How to Apply as a New Migrant
Your TFN is the single most important piece of admin to sort after you arrive. Without one, you can't open a real bank account, can't get paid properly, and lose almost half your salary to emergency tax. Good news: it takes 5 minutes to apply, and it's free. Here's exactly how.
In this article
What Is a TFN and Why You Need One
A Tax File Number (TFN) is a unique 9-digit number issued by the Australian Taxation Office (ATO). It identifies you in every tax-related interaction — payroll, super, banking, government payments, tax returns. Think of it as your tax-equivalent of a US Social Security Number or a UK National Insurance Number.
You need a TFN to:
- Be paid by an employer at the normal tax rate (rather than 47% emergency tax)
- Open most savings accounts without having interest taxed at 47%
- Access superannuation
- Lodge a tax return and claim a refund
- Apply for Centrelink payments
- Apply for HECS-HELP or other government student loans
- Register an ABN
It's free, it's permanent, and you only ever apply once.
Who Needs to Apply
Almost every adult living in Australia long-term needs a TFN. The exact path you take depends on your visa.
| Your Situation | Apply Through | When |
|---|---|---|
| New permanent visa holder (189, 190, 100, 143, 801, etc.) | ATO online migrant form | Within 1 week of arriving |
| Working visa (482, 485, 491) | ATO online migrant form | Before starting work |
| Partner visa holder (820, 309) | ATO online migrant form | After arrival / before working |
| Student visa (500) | ATO online migrant form | Before any part-time work |
| Working Holiday (417, 462) | ATO online migrant form | Before first job (taxed at 15% on first $45k) |
| Australian citizen (born or naturalised) | ATO online via myGov | Before first job or earning interest |
| Tourist / visitor (no work rights) | Cannot apply | N/A |
Photo by Mediamodifier on Unsplash
How to Apply: Step by Step
For 95% of new arrivals, the path is the ATO's online migrant TFN form. It takes about 5 minutes.
Step 1: Confirm you've actually arrived in Australia
The application asks for your arrival date. The ATO cross-checks this against immigration records. Don't apply before your visa is in “in effect” status — it will be rejected.
Step 2: Go to the ATO migrant TFN page
Visit ato.gov.au — foreign passport holders, permanent migrants, and temporary visitors and click “Start your application.”
Step 3: Enter your passport and visa details
You'll need: your passport number, country of issue, expiry date, and your visa subclass and grant number. The Visa Entitlement Verification Online (VEVO) record is what the ATO checks against — make sure your visa is active.
Step 4: Provide your Australian residential address
Use a real, stable address — this is where the TFN letter will be posted. If you're still in temporary accommodation (hostel, hotel), use a friend's address or wait a week until you have a rental. The TFN letter cannot be re-sent if it's lost in transit, only re-issued (which takes another 28 days).
Step 5: Confirm contact details and submit
Add an Australian phone number (or mobile from any country) and email. Submit. You'll get an immediate confirmation receipt with a reference number — keep this.
Step 6: Wait for the letter
The ATO posts your TFN letter to the address you provided. Average delivery: 14-21 days from submission. Don't lose it — your bank, employer, and super fund will all ask for it.
Step 7: Link your TFN to myGov
Once you have your TFN, create a myGov account at my.gov.au, then link the ATO service. From then on you can manage everything online — view your tax history, submit tax returns, see super balances, get communications electronically.
Documents You'll Need
For the online migrant TFN application, you don't upload anything — but you do need to enter accurate information from these documents:
- Your passport — number, country, expiry date
- Your visa grant notice — visa subclass, grant number, grant date (find on your visa email or via VEVO)
- Your Australian residential address — full street address with postcode
- An email and phone number — for confirmations
If you applied for a permanent visa from inside Australia (e.g. you transitioned from a 482 to a 186), the ATO can usually verify everything from your existing immigration record. If you arrived on a new visa from outside, the verification can take a few extra days.
How Long Does It Take?
The ATO's official commitment is up to 28 days. Reality in 2026:
- Days 1-3: Application processed and verified against DHA records
- Days 7-14: TFN issued and letter posted (most common range)
- Days 14-28: Letter arrives at your address
- Day 28+: If nothing has arrived, call the ATO on 13 28 61
Living in a regional area or Christmas/Easter holiday season can add 1-2 weeks. The ATO does NOT email or SMS your TFN — it's only ever sent by post or, in rare cases, can be confirmed verbally over the phone after identity verification.
What If You Start Work Before Your TFN Arrives?
You can legally start work without a TFN — but there's a 28-day grace period and after that, your employer must withhold tax at the highest marginal rate of 47% on every dollar you earn.
Concrete example: If you earn $1,500 in a fortnight without a TFN after the 28-day window, your employer withholds about $705 in tax instead of around $200. You get the difference back at tax time — but that's up to 18 months of waiting for cash you needed now.
When you start a new job, you fill in a Tax File Number Declaration form. On that form, tick “I have applied for a TFN but have not yet received it” and write your application receipt number. Your employer will withhold at the normal rate for the first 28 days. Submit the actual TFN as soon as it arrives.
If you're settling in and getting all your admin sorted, our first 30 days in Australia checklist walks through TFN application alongside the other essentials — bank account, Medicare, phone, rental.
What to Do If You Lose Your TFN
Don't apply for a new one — you only get one TFN, ever. To find or recover yours:
- Check myGov — if you've linked your ATO account, your TFN appears in your profile
- Check old payslips, payment summaries, or your last tax return — TFN is printed on most
- Ask your tax agent — they have it on file
- Call the ATO on 13 28 61 — be ready for a 10-minute identity check (passport, visa, recent address history)
- Visit a Services Australia office in person with photo ID — they can look it up
Never write your TFN down on anything you carry around (driver licence holder, wallet) and never email it unencrypted. Identity theft using a TFN is a known scam vector.
Photo by Jakub Żerdzicki on Unsplash
Common Mistakes to Avoid
- Applying before your visa is active. If your visa grant date is in the future, wait. Submitting early just delays things.
- Using a temporary address. Hostel, hotel, friend's spare room you're leaving in 3 days — the TFN letter will arrive after you've moved out.
- Starting work without filing the TFN Declaration form. Your employer must withhold 47% from your pay even if you have a TFN, until you complete the form.
- Sharing your TFN over email/text/Whatsapp. Only your employer (via the official form), the ATO, your bank, and your registered tax agent should ever see it.
- Forgetting to claim the tax-free threshold. On the TFN Declaration form, tick “Yes” to claim it on your main job — that exempts the first $18,200 of annual income from tax. If you have a second job, only claim it on the higher-paying one.
- Confusing TFN with ABN. Employees need a TFN. Sole traders/contractors need an ABN as well. Don't apply for an ABN if you're just on a payroll — it can cause super and tax confusion.
If you're also figuring out which payments and concessions you might be eligible for, see Centrelink on the 820 Partner Visa or Centrelink on the 309 Partner Visa — both rely on having your TFN already in place.
Frequently Asked Questions
How long does a TFN application take?
Up to 28 days officially. In practice, most TFNs are issued in 7-14 days, with the letter arriving within 21. Regional addresses and holiday seasons can add 1-2 weeks.
Can I apply for a TFN before arriving in Australia?
No. You must already be in Australia and your visa must be in effect before you can apply through the ATO migrant TFN form. Tourist visa holders cannot apply.
What happens if I work without a TFN?
After a 28-day grace period, your employer withholds tax at the highest marginal rate of 47% on every dollar you earn. You get it back at tax time but the cash-flow hit is real. Apply before your first payday.
Is a TFN the same as an ABN?
No. TFN is your personal tax identifier with the ATO — every adult who earns income or interest needs one. ABN is for businesses, sole traders, and contractors. Most employees only need a TFN.
Does my TFN expire when my visa expires?
No. A TFN is for life. If you leave Australia and return on a different visa years later, you'll still use the same TFN. You only ever apply once.
Can I share my TFN with my employer?
Yes — that's one of its main purposes. You provide it on the Tax File Number Declaration form when you start a new job. Never share it with anyone other than your employer, the ATO, your bank, your super fund, or your registered tax agent.
Do my children need a TFN?
Only if they earn investment income (e.g. interest from a bank account in their name) or they're working. Most under-16s don't need one. Parents can apply on behalf of children too young to do it themselves.
Can I apply for a TFN at Centrelink or a tax office?
For most migrants, the ATO online form is the only path. Newly-arrived permanent residents going to a Centrelink appointment can sometimes have Centrelink lodge it for them. There's no walk-in ATO TFN counter.
Official Resources
- ATO — Apply for a TFN as a migrant or visa holder (ato.gov.au)
- ATO — All TFN application paths (ato.gov.au)
- ATO — Tax File Number Declaration form (ato.gov.au)
- Services Australia — TFN information (servicesaustralia.gov.au)
- myGov — link your ATO account (my.gov.au)
- VEVO — verify your visa status (immi.homeaffairs.gov.au)
Once you have your TFN, your other priorities should be Medicare (see how to apply for a Medicare card), opening a bank account, and (if you're here on a partner visa) understanding the Newly Arrived Resident's Waiting Period for Centrelink.
Bottom line:
Apply for your TFN within the first week of arriving. Use a stable address. Always claim the tax-free threshold on your main job. And if your TFN hasn't arrived after 28 days, ring the ATO — don't wait, and don't re-apply.