Tax File Number: How to Get One, Find Yours and Avoid No-TFN Withholding

What happens if you don't give your employer a TFN?

If you do not quote your TFN, claim an exemption, or tell your employer you have applied for one, they must withhold at the top rate of tax plus Medicare levy from every payment. That is 45% plus 2%, a flat 47% of your gross pay with no tax-free threshold. If you quote an incorrect TFN, the employer must also withhold at the top rate until you give a correct one.

Example: on $1,500 a fortnight, a resident who has claimed the tax-free threshold has $148 withheld under the 2026–27 schedules. Without a TFN the employer withholds $705, which is $557 more each pay. Over 6 fortnights that is $3,342 of your cash held by the ATO until you lodge a return.

The 28-day grace period when you have applied

If you have applied for a TFN, or asked the ATO about an existing one, mark that on your TFN declaration. Your payer must then withhold at the normal rates for 28 days. If you have not given them your TFN after 28 days, they must withhold at the top rate from later payments. On the employer's side, the code 111111111 is used while the application is pending, and 000000000 is used when no TFN has been provided.

You should give your TFN to a payer only after you start work for them. The ATO says never to give your TFN in a job application or over the internet.

How to apply for a tax file number

Applying is free, and Australian residents can apply at any age. The method depends on your identity documents:

• Online with a Strong Digital ID (fastest). Australian citizens aged 15 or over with a Strong myID, verified with an Australian passport and one other document, can apply through myGov. In most cases the TFN appears on screen straight away.
• Australia Post. Complete the online form, print the application summary and take it with your original identity documents to a participating Australia Post outlet within 30 days. You should receive your TFN within 28 days.
• Services Australia. Complete a paper application at a service centre with original identity documents.
• By post. Order form 1432 (Tax file number – application or enquiry for individuals) and send certified copies of your documents. Don't send originals.
• Permanent migrants, visitors with work rights and people living overseas use separate application processes, listed on the ATO's Apply for a TFN page.

Where to find your TFN

If you already have a TFN but cannot remember it, the ATO lists these places to look:

• ATO online services through myGov, or the ATO app.
• Your income tax notice of assessment (NOA), if you have lodged a return before.
• ATO letters, such as a statement of account.
• A payment summary or income statement from your employer.
• Your superannuation account statement.
• Your registered tax agent, if you use one.

TFN withholding on bank interest

If your bank does not have your TFN, it withholds tax from your interest at the highest marginal rate. You claim the amount withheld as a credit when you lodge your return. You don't need to quote a TFN to a bank only if all three conditions apply: you are under 16, the account is in your name, and it earns less than $420 of interest a year.

Children's accounts have their own rules. Banks do not withhold if a child of any age earns less than $120 a year. A child under 16 earning $120 to $420 avoids withholding by giving a date of birth or a TFN. From $420 a year, or for 16 and 17 year olds from $120, a TFN is needed to avoid 47% withholding. The withholding applies to all the interest, not just the part above the threshold.

Foreign residents are treated differently. Australian banks withhold 10% from their interest if they have given an overseas address, or 47% without one, and that interest is not included on an Australian tax return.

Getting no-TFN tax back

Tax withheld at 47% is a credit, not a penalty. When you lodge your return, the ATO taxes your actual income at normal rates and refunds the difference. But without a TFN you cannot lodge online, apply for an ABN, or claim government payments such as JobSeeker. Apply for your TFN as soon as possible, then give your employer a new TFN declaration. Make sure your super fund also has it, or extra tax can be charged on your contributions.

A business that supplies goods or services to another business without quoting an ABN is in a similar position. The payer generally withholds the top rate of tax from the payment and sends it to the ATO.

Keep your TFN safe

Share your TFN only with organisations that have a legitimate need for it: the ATO, your employer (after you start), your bank, super fund, university and government agencies paying you benefits. Every official way to find a TFN goes through its owner: your myGov account, your own ATO letters and statements, or a registered tax agent acting for you. Nobody can legitimately look up someone else's. If you think your TFN has been lost, stolen or misused, call the ATO Client Identity Support Centre on 1800 467 033 (8:00 am to 6:00 pm, Monday to Friday).