International Student Tax File Number: How and When to Apply
Updated: 3 days ago
Quick answer: International students who hold a visa allowing them to work in Australia can apply for an international student tax file number for free through the ATO's online Individual Auto-Registration system once they are physically in the country. Applications are usually processed within 28 days, and no supporting documents need to be posted or uploaded.
What Is a Tax File Number and Why Do International Students Need One?
A tax file number (TFN) is your unique personal reference number with the Australian Taxation Office, and every international student who plans to work or open an Australian bank account needs one. Without a TFN, an employer must withhold tax from your pay at the top marginal rate, and you cannot lodge a tax return or claim a refund at the end of the financial year. Many international students earn part time income while studying, so getting a TFN sorted early avoids losing money to unnecessary withholding and makes tax time far simpler when it comes to lodging a return and claiming back any tax you have overpaid.
Who Is Eligible for an International Student Tax File Number?
You are eligible for an international student tax file number if you hold a valid visa that gives you permission to work in Australia and your passport is linked to that visa. This covers most student visa holders (subclass 500) as well as many other temporary visa categories. You must also be physically in Australia at the time you apply, since the ATO's online system verifies your visa and passport details against the immigration record for people already in the country. If your visa carries work condition 8101, 8103, or 8116 (no work or a work restriction), you are not eligible to use the standard online Individual Auto-Registration process and will need to apply a different way, so it is worth checking your visa grant letter before you start.
How Do International Students Apply for a Tax File Number?
International students apply for a tax file number by completing the ATO's free online Individual Auto-Registration (IAR) form, and no paper documents ever need to be mailed or uploaded. You will need your passport number, your visa details, and an Australian residential or postal address to complete the form, since your international student tax file number is posted to that address once it has been issued. The whole process is done through the ATO's website and takes most students only a few minutes to complete, provided you have your visa and passport details on hand. Only submit one application: lodging the form more than once does not speed up processing and can actually cause delays.
When Should International Students Apply for Their TFN?
The best time to apply is as soon as you arrive in Australia and have a fixed postal address, since the ATO can only process your international student tax file number application once you are physically in the country. Applying in your first week, before you start job hunting, means your TFN is more likely to have arrived by the time you land your first shift, so you avoid being taxed at the top rate in your early pay packets. If you move share houses or change address while your application is being processed, update your details with the ATO straight away, since your TFN letter is sent by post and cannot be reissued to a new address automatically.
How Long Does It Take to Receive an International Student Tax File Number?
Most international student tax file number applications are processed within 28 days (about four weeks) from the date the online form is submitted, and the TFN is sent by post to the Australian address you provided. If 28 days have passed and you have not received your letter, contact the ATO and quote the receipt ID or reference number you were given when you submitted the application, rather than lodging a second application. Keep a copy of your receipt ID somewhere safe, since it is the fastest way for the ATO to locate your existing application if you need to follow up.
What Happens If You Do Not Have a TFN Yet and Start Working?
You can still start a job before your TFN arrives, but you generally have 28 days from starting work to give your employer your tax file number before they are required to withhold tax at the top marginal rate. Once your international student tax file number arrives, give it to your employer straight away using their standard TFN declaration form, and any excess tax withheld in the meantime can usually be recovered when you lodge your tax return. It is worth telling your employer that your TFN application is in progress so payroll knows to expect an update, rather than assuming you simply have not provided one.
Common Mistakes International Students Make When Applying for a TFN
The most common mistake is submitting more than one application because a first attempt seems slow, which resets processing and delays everyone involved. Other frequent errors include entering a passport number or visa grant number incorrectly, using a temporary or share house address that changes before the TFN letter arrives, and applying before actually landing in Australia, which the online system will reject since it checks your physical presence against immigration records. Taking a few extra minutes to double check your passport, visa, and address details before submitting the form is the simplest way to avoid an avoidable delay.
If you have started working in Australia and are not sure whether you are paying the right amount of tax, Tax Falcon can check your payslips and help you lodge correctly.
Frequently Asked Questions
How do international students apply for a tax file number in Australia?
International students apply for a tax file number online through the ATO's free Individual Auto-Registration system, using their passport and visa details, once they are physically in Australia. No paper forms or certified documents need to be sent, and the TFN is posted to your Australian address.
Can international students apply for a TFN before arriving in Australia?
No. The ATO's online Individual Auto-Registration system only accepts applications from people who are already physically in Australia, so you cannot apply for your international student tax file number before you land.
How long does it take to get a tax file number as an international student?
Most applications are processed within 28 days of being submitted online, and the TFN is mailed to the Australian address given on the application. If it has not arrived after 28 days, contact the ATO with your receipt ID.
Do international students need a TFN to work in Australia?
You are not legally required to have a TFN to work, but without one your employer must withhold tax from your pay at the top marginal rate, so applying for a TFN as soon as possible protects your take home pay.
What happens if an international student loses their tax file number?
If you lose your TFN, do not apply for a new one. Instead, check your myGov account, a previous tax return notice of assessment, or an old payslip, or contact the ATO directly to have your existing tax file number confirmed.
Source: Australian Taxation Office, "Foreign passport holders, permanent migrants and temporary visitors TFN application" (ato.gov.au).
Getting your tax file number sorted is the first step to getting your tax right in Australia. Start your tax return with Tax Falcon once you are ready to lodge, and our team will make sure you claim everything you are entitled to.
