Before you start

You must already be in Australia to apply online
A foreign passport or travel document
A valid visa with work rights
An Australian postal address to receive the TFN letter

Step-by-step

1
Apply online through Individual Auto Registration
The ATO's online application matches your passport and visa against Home Affairs records. There is no fee and no appointment. If you don't hold a valid work-rights visa you can't use this route.
OnlineWho: YouAbout 20 minutes to completeFree
2
Wait for the TFN notification letter
The ATO posts your TFN to the Australian address you supplied — it is not shown on screen at the end of the application, and it is not emailed.
OnlineWho: ATOAllow up to about 28 days
3
Give your employer a TFN declaration
New employees complete this in the first days of a job, usually digitally through the employer's payroll system or via myGov.
Via employerWho: YouWithin 14 days of starting
4
Choose or confirm a superannuation fund
Your employer must pay a percentage of your earnings into a super fund. You can nominate your own fund; if you don't, your existing 'stapled' fund follows you, or the employer's default applies.
Via employerWho: You
5
Lodge a tax return after 30 June
The Australian tax year runs 1 July to 30 June. Returns are due by 31 October if you lodge yourself, and can be filed through myTax in myGov with most data pre-filled.
OnlineWho: YouAnnually

Documents you’ll need

Foreign passport or travel document
Valid visa with work rights
Australian postal address
Australian bank account details, for refunds

Things most newcomers don’t know

No TFN means 47% withheld for residents and 45% for foreign residents.

This is the concrete cost of delay. You do get a 28-day grace period if you tell your employer you've applied, but miss that and a large slice of your first pay packets disappears until you file a return to get it back.

Source: ATO — tax file number and withholding declarations

You need an Australian postal address before you apply, not after.

The TFN arrives by post and nowhere else. Applying from a hotel you're about to leave is the classic newcomer error — the letter arrives after you've moved out and you're back to phoning the ATO.

Source: ATO — TFN application for temporary visitors

Temporary residents can claim their superannuation back when they leave permanently.

The Departing Australia Superannuation Payment lets temporary visa holders recover their super after leaving and their visa ceasing. It's taxed, but it's real money that many people simply abandon because nobody told them it existed.

Source: ATO — departing Australia superannuation payment

Super is on top of your salary, or inside it — check which.

Australian offers are quoted either as base 'plus super' or as a 'package including super'. The difference is a meaningful percentage of your actual take-home. Ask explicitly before signing; the two phrasings look similar and are not.

Source: community-reported, standard Australian employment practice

Common mistakes to avoid

Applying for a TFN before arriving — you must already be in Australia.
Using a short-term address for the TFN letter and never receiving it.
Letting the 28-day grace period lapse and being withheld at the top rate.
Leaving super behind on departure instead of claiming the Departing Australia Superannuation Payment.
Comparing a 'plus super' offer against an 'including super' one as if they were equivalent.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.