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Tax file number on a visa: how to apply, and when to give it to your employer

Written 10 November 2026. Sources: ATO, linked under each section.

If you hold a visa with work rights and you are in Australia, you can apply for a tax file number (TFN) online and free with the ATO, and it should arrive within 28 days. You can start a job before it arrives: tell your employer on the TFN declaration that you have applied, and give them the number within 28 days. After that, the employer must withhold tax at the top rate until you do.

Who can apply online

The ATO's online Individual Auto-Registration system is for people located in Australia with a valid work rights visa from the Department of Home Affairs that is linked to their passport or travel document. The ATO names working holiday makers (subclasses 417 and 462) and the Temporary Activity visa (subclass 408) among the eligible visas; New Zealanders are automatically granted work rights on arrival. If your visa carries a no-work condition (8101, 8103 or 8116), you cannot use the online system and apply on paper instead.

Applying is free, and you do not send documents to the ATO for the online application.

Source: ATO: TFN application for foreign passport holders, permanent migrants and temporary visitors

How long it takes

The ATO says you should receive your TFN within 28 days of it receiving your completed application. Do not lodge a second application in that time; if nothing has arrived after 28 days, contact the ATO with your receipt ID.

Source: ATO: TFN application for foreign passport holders, permanent migrants and temporary visitors

Starting a job before your TFN arrives

Every new employee completes a TFN declaration. If you have applied for a TFN and say so on the declaration, you have 28 days to give your employer the number. If you still have not provided it after 28 days, the ATO requires the employer to withhold tax at the top rate (plus Medicare) until you do. An employee who neither quotes a TFN nor says they have applied is taxed at the top rate from the start.

Source: ATO: tax file number and withholding declarations (employers)

For employers

Ask each new employee, visa holder or not, for a TFN declaration (on paper, through your payroll software or through the ATO's online employee commencement forms) and lodge the details with the ATO unless the employee used the online forms. If a new employee has not given you a declaration within 14 days of starting, the ATO asks you to complete one with the details you have and send it in. Check work rights separately; see employing visa holders already in Australia.

Source: ATO: tax file number and withholding declarations (employers)

Frequently asked questions

Can I get a TFN on a visa?

Yes. If you have a valid work rights visa and are in Australia, you can apply online with the ATO for free. If your visa has a no-work condition (8101, 8103 or 8116), you apply on paper.

How long does a TFN take?

The ATO says within 28 days of receiving your completed application.

Can I start work without a TFN?

Yes. Say on your TFN declaration that you have applied; you then have 28 days to give your employer the number before they must withhold tax at the top rate.

Does applying for a TFN cost anything?

No. The ATO says it is free to apply.

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Related: super for visa holders · pay and workplace rights · resume for sponsored jobs · employing working holiday makers

General information only, not tax or migration advice. Facts are from the ATO pages linked above, read 10 November 2026. For your own situation, check with the ATO or a registered tax agent.