Tax File Number Declaration — How to Complete It Correctly

What Is a TFN Declaration?

A Tax File Number (TFN) declaration is an official ATO form (NAT 3092) that you must provide to each new employer when you start a job. It tells your employer your TFN, whether to claim the tax-free threshold, and whether you have any study or training loan debts (HECS-HELP, VET Student Loan, etc.).

Your employer uses the information on your TFN declaration to calculate the correct amount of PAYG tax withholding from each pay. Without a correctly completed TFN declaration, your employer must withhold tax at the highest marginal rate of 47% from every dollar you earn.

The form can be completed on paper or electronically through your employer's payroll system. You must provide it within 28 days of starting work. Your employer then sends the information to the ATO.

Step-by-Step: How to Complete Your TFN Declaration

Question 1: Your Tax File Number

Enter your 9-digit TFN. If you don't know your TFN, you can find it on previous tax returns, correspondence from the ATO, or your myGov account. If you are a new Australian resident and don't yet have a TFN, you can apply for one through the ATO. You have 28 days from starting work to provide your TFN.

Questions 2–6: Personal Details

Enter your name, any previous family name, your address, email address and date of birth. These must match the details the ATO holds for your TFN. If you have recently changed your name (e.g., after marriage), update your details with the ATO first to avoid processing delays.

Question 7: On What Basis Are You Paid?

Select one: full-time employment, part-time employment, casual employment, labour hire, or superannuation or annuity income stream. Check with your employer if you are not sure which applies.

Question 8: Residency Status

Select whether you are an Australian resident for tax purposes, a foreign resident, or a working holiday maker. This affects your tax rates and entitlement to the tax-free threshold. Residency for tax purposes is different from visa status — you can be a tax resident even on a temporary visa if you meet the residency tests. Working holiday makers (subclass 417 and 462 visas) tick the working holiday maker box, and special tax rates apply (see our Working Holiday Tax Guide). Foreign residents do not receive the tax-free threshold and are taxed at different rates. See our Non-Resident Tax Guide if you are unsure.

Question 9: Tax-Free Threshold

This is the most important question on the form. The tax-free threshold means the first $18,200 of your annual income is tax-free. Answering “Yes” tells your employer to factor this into your PAYG withholding, reducing the tax deducted from each pay. See our Tax-Free Threshold Guide for more detail.

Rules for claiming the tax-free threshold:

• One job: Claim the tax-free threshold at that job. Answer “Yes”.
• Multiple jobs: Claim the tax-free threshold at your main job only (usually the highest-paying one). Answer “No” at all other jobs, unless your total income from all sources will be less than the threshold.
• Government payments: If you receive a taxable payment such as JobSeeker, Youth Allowance or Austudy, you are likely already claiming the threshold from that payment.
• Foreign residents and working holiday makers: Answer “No” (unless you are a foreign resident receiving an Australian Government pension or allowance).

Question 10: HECS-HELP and Other Study Loans

Tick “Yes” if you have any of the following debts:

• Higher Education Loan Program (HELP) debt, including HECS-HELP
• VET Student Loan (VSL)
• Financial Supplement (FS)
• Student Start-up Loan (SSL), including ABSTUDY SSL
• Australian Apprenticeship Support Loan (AASL), formerly Trade Support Loan

When you tick “Yes”, your employer withholds additional amounts each pay period to cover your compulsory repayment. If you do not declare your debt here, you will likely owe a lump sum when you lodge your tax return. Once your debt is fully repaid, give your employer a withholding declaration so the extra withholding stops. See our HECS-HELP Guide for repayment thresholds and rates.

Common TFN Declaration Mistakes

When to Submit a New TFN Declaration

You need to submit a new TFN declaration to your employer in the following situations:

• Starting a new job — Always required, even if you have worked for the same employer group before.
• Acquiring a HECS-HELP debt — If you start studying and take on a HECS loan while employed.
• Paying off your HECS debt — Submit a new declaration to stop the additional withholding.
• Changing your tax-free threshold claim — If you get a second job or leave a job and want to move the threshold to a different employer.
• Changing residency status — If you become or cease to be an Australian resident for tax purposes.
• Name change — After updating your details with the ATO.

You do not need to submit a new TFN declaration each financial year or if your salary changes with the same employer. The declaration remains in effect until you submit a replacement or leave the employer.

For a comprehensive checklist when starting a new job, see our New Job Checklist. If this is your first ever job, our First Job Pay Guide walks through everything you need to know.

Frequently Asked Questions