Requesting a Tax File Number (TFN) 106-07060020
Do not give tax file numbers (TFNs) to customers or other parties. Tell them to contact the Australian Taxation Office (ATO) Individual enquiries line.
This document outlines how customers can provide their TFN when claiming a payment.
TFN requirements when making a new claim
Customers and their partners who live in Australia must provide a valid TFN to receive most Centrelink payments or services.
Dependent customers must provide their parents’ or guardians’ TFN to claim:
- Youth Allowance (YA), or
- ABSTUDY. See Tax File Number (TFN) for ABSTUDY
A customer will need to provide a TFN statement in writing when requested as part of a claim process. Providing a TFN in writing is defined as any form of written TFN, such as:
- electronic, including as part of an online claim
- uploading via online services, such as a letter from the ATO, or
- written by the customer
Customers do not have to provide their TFN again if:
- they have provided it for a previous claim
- it is on their record, and
- they provide authorisation for its use in the current claim
A customer's claim for a Centrelink payment may reject if they:
- do not provide their TFN
- do not provide evidence of a TFN application, or
- are not eligible for a TFN exemption
TFN application forms
Customers can apply for a TFN using one of the following channels:
- online:
- Australian residents without an Australian passport (require lodgement of POI at an Australia Post office
- Australian citizens with an Australian passport – myGovID
- Foreign passport holders, permanent migrants, and temporary visitors
- paper applications:
- Tax file number - application or enquiry for individuals (NAT 1432), or
- Tax file number - application or enquiry for Aboriginal and Torres Strait Islander people (NAT 1589). Note: the NAT1589 should only be used when an Aboriginal and/or Torres Strait Islander person is unable to provide the required identity documents
- Tax file number - application or enquiry for individuals living outside Australia (NAT 2628). For more details, see Provision of Tax File Number (TFN) for family assistance and Paid Parental Leave scheme payments
Note: the NAT 2628 cannot be used by customers who are Australian residents for tax purposes.
Applications can be lodged at:
- Australia post-by completing the online form and attending an interview at a participating Australia Post retail outlet to provide POI documentation
- Service centre - by completing one of the paper applications and lodging at a service centre with required identification
Where the customer has further questions, advise them to contact the ATO directly.
Non-Centrelink customers may lodge their paper TFN applications at Services Australia service centres.
Refugees, foreign passport holders, permanent migrants, temporary visitors, and non-resident spouse
See Obtaining a TFN for newly arrived refugee customer if a customer:
- is a newly arrived refugee claiming Family Tax Benefit (FTB), and
- authorises Services Australia to get a TFN online
Note: customers cannot get FTB until they provide their TFN.
For customers holding one of the following visas, the preferred method of applying for a TFN is to use the ATO's Online Individual Auto Registration Tool (IAR):
- humanitarian visa
- refugee sub-class visa
- permanent resident visa
- work visa
- overseas student visa
- visa allowing indefinite stay in Australia (includes New Zealanders automatically granted a visa on arrival)
Non-resident spouse
When a customer's partner applies for a TFN as a non-resident spouse, see Helping customers obtain a Tax File Number (TFN) for family assistance.
A non-resident spouse may not meet the requirements to be issued a TFN. In these circumstances, an exemption may be granted on a case-by-case basis. Contact the Customer Details Helpdesk for assistance.
ABSTUDY and Commonwealth Seniors Health Card (CSHC)
This procedure does not apply to customers who need a:
ATO proof of identity documents
If a customer does not have enough identity documents for ATO requirements, see Table 2, Step 7.
ATO proof of identity documents differ to Identity Confirmation documents required for Centrelink payments and services.
For a list of ATO identity codes and accepted document types, see the Resources page.
TFN Exemptions
TFN Exemptions can apply to customers in limited circumstances who may need a temporary or permanent exemption. This includes:
- A Special Benefit customer under the age of 16 years who meets all eligibility criteria except TFN
- A customer and partner who live in a remote area and may be unable to provide their TFN within 28 days
- Family Tax Benefit (FTB) or Stillborn Baby Payment (SBP) claimants assessed as meeting the guidelines of experiencing an extreme or urgent circumstance:
- can be assessed for approval to have an override coded pending the receipt of their TFN
- See Obtaining a Tax File Number (TFN) override for family assistance customers experiencing an urgent or extreme circumstance
- A customer and partner who live overseas
The Resources page contains a table of TFN exemptions.
For:
- Family Tax Benefit (FTB) customers, see Provision of a TFN for family assistance and Paid Parental Leave scheme payments
- Child Care Subsidy (CCS) customers, see Exemption from providing Tax File Numbers when claiming Child Care Subsidy (CCS)
Storing TFNs
Record TFNs on the customer record using the TFN screen. Do not record TFNs anywhere else on a customer's record.
Store paper files and documents that contain TFNs securely. This will guard against unauthorised access, use or disclosure.
The Resources page contains:
- a list of approved ATO identity documents and codes
- how to complete 'Office use only' section
- TFN exemption codes
- external links
- ATO
- Individual Auto-Registration help
- Australia Post office locator
Related links
Tax File Number (TFN) for ABSTUDY
Tax File Number (TFN) for Commonwealth Seniors Health Card (CSHC)
Obtaining a Tax File Number (TFN) for newly arrived refugee customer
Provision of a Tax File Number (TFN) for family assistance and Paid Parental Leave scheme payments
Exemption from providing Tax File Numbers when claiming Child Care Subsidy (CCS)
How to code and action a manual review