(a) who is wholly engaged in providing care to an invalid relative; or
(b) to whom a carer allowance or carer payment is being paid pursuant to the Social Security Act 1991 or to whom a carer service pension is being paid pursuant to the Veterans' Entitlements Act 1986 .
When can you apply?
You can apply for a TFN using Tax file number - application or enquiry for individuals living outside Australia (NAT 2628, PDF, 501KB) if you are a non-resident of Australia for tax purposes and:
- you receive rental income from an Australian property
- you receive income from Australian business interests
- your spouse is both
- an Australian resident
- applying for the Australian family tax benefit
- you are a member of an Australian superannuation fund
- you expect to receive benefits from
- you intend to make personal contributions to
- to which contributions are made on your behalf
- you need to lodge an Australian tax return to claim
- a refund of tax that has been withheld from an Australian bank account
- dividends from Australian shares
- you want to apply for an Australian business number (ABN) and if applicable, another associated business account such as goods and services tax - for example, if you receive an appearance fee under contract as an entertainer.
Permanent migrants and temporary visitors
If you are a permanent migrant or temporary visitor to Australia,
you can apply for a TFN online at any time after entering
Australia. Go to ato.gov.au – select ‘For individuals’ on the
left-hand side of the screen, ‘Apply for a tax file number’, then
‘Online individual tax file number (TFN) registration’.
This option is available if you are a:
n working holiday-maker
n New Zealander (who is automatically granted a visa on arrival)
n overseas student
n person with a valid visa allowing you to stay in Australia
indefinitely, and
n person with a business visa.
To apply online, you need a valid passport or relevant travel
documents and must be:
n authorised to work in Australia by the Department of
Immigration and Citizenship (DIAC) or have a valid
overseas student visa
n allowed to remain in Australia indefinitely, and
n in Australia when you lodge your application.