The TFN declaration form, officially the Tax file number declaration (NAT 3092), is the ATO form you fill in when you start getting paid by a new employer or other payer. It tells them your tax file number, whether you're an Australian resident for tax purposes, and whether to apply the tax-free threshold, so they can withhold the right amount of tax from your pay.
This guide walks through the form question by question, explains the employer's part, and covers deadlines, what happens without a TFN, and the common mistakes. If you're an employer looking at how to collect declarations without paper, read our guide to the electronic TFN declaration too.
This is general information, not tax or legal advice. It reflects the ATO's guidance as at October 2026, linked throughout.
What is a TFN declaration form?
A tax file number (TFN) is your personal reference number with the Australian Taxation Office. The TFN declaration passes the details your payer needs to work out PAYG withholding. The ATO calls the business paying you the payer and you the payee.
According to the ATO, you should complete one before you start to receive payments from a new payer, including payments:
- for work as an employee, company director or office holder
- under labour hire arrangements, return-to-work schemes or other specified payments
- of benefits, compensation or super income streams
You don't need one to claim the seniors and pensioners tax offset or the zone, overseas forces or invalid carer offsets through withholding. Those use a separate Withholding declaration. A contractor who quotes an ABN doesn't fill one in either, because no PAYG tax is withheld from them.
Where to get the form
There are three ways to complete a TFN declaration. The ATO says to check with your payer first.
| Option | How | Good to know |
|---|---|---|
| Your employer's own electronic form | Your employer sends you a link, often in their onboarding | The ATO says to use this if your employer has one |
| ATO online services | Sign in to myGov, open the ATO, then Employment and New employment | You get a tax details summary to print for your employer. Not available if you don't have a TFN, are exempt from quoting one, or need a Withholding declaration |
| Paper form (NAT 3092) | Order from the ATO Publications Ordering Service, or phone 1300 720 092 | As at October 2026, the ATO says the downloadable form is no longer available |
Be careful with "TFN declaration form PDF download" links on other websites. The ATO stopped offering a downloadable version, so a PDF from elsewhere may be out of date.
How to fill in the TFN declaration: Section A, question by question
Section A is the employee's part. The questions below follow the ATO's paper TFN declaration instructions. Electronic forms ask the same things, sometimes in a different order.
Question 1: What is your tax file number?
Enter your TFN. Only give it to your employer after you start working for them, never in a job application.
You can find your TFN in ATO online services (My profile, then Personal details), the ATO app, a notice of assessment, an income statement or your super statement. If you can't find it:
- You're applying for a TFN: mark the box that says so. You then have 28 days to give it to your employer.
- You're sure you have one but can't find it: mark the box to say you're enquiring about your TFN, and phone the ATO.
- You're exempt from quoting one: for example, you're under 18 and don't earn enough to pay tax, or you receive certain pensions or allowances. Mark the exemption box. (If you get JobSeeker, Youth Allowance, Austudy or Parenting Payment, you must quote your TFN.)
Questions 2 to 6: Personal details
Your personal details, such as your name, address and date of birth. Use your name as the ATO knows it, so your records match.
Question 7: On what basis are you paid?
Choose the option that matches how you're employed, such as full time, part time, casual or labour hire. If you're not sure, ask your employer.
Question 8: Are you an Australian resident for tax purposes or a working holiday maker?
This drives your tax rate, so get it right.
| You are | Tick | What it means |
|---|---|---|
| Living in Australia permanently, or here for 6+ months with a usual home here | Australian resident for tax purposes | Normal resident tax rates |
| On a Working Holiday (subclass 417) or Work and Holiday (subclass 462) visa | Working holiday maker | Special working holiday maker tax rates; answer No at question 9 |
| Neither of the above | Foreign resident | Higher rates and no tax-free threshold; answer No at question 9 (unless you get an Australian Government pension or allowance) |
Tax residency isn't the same as your visa status. An overseas student enrolled in a course of more than 6 months is generally a resident for tax purposes, for example. If you're unsure, see the ATO's guidance on your tax residency.
Question 9: Do you want to claim the tax-free threshold from this payer?
The tax-free threshold reduces the tax withheld from your pay. Answer Yes if you're an Australian resident for tax purposes and you're not claiming it from another payer, or you are but your total income from all sources will be under the threshold.
Answer No if you're a working holiday maker, a foreign resident (with the pension exception above), or already claiming it from another job. If you have two jobs, claim it from the one that pays more. If you still expect a tax bill, for example from a second job or investment income, you can ask your employer to withhold extra tax from your pay later.
Question 10: Do you have a study or training support loan?
That's a HELP, VET Student Loan, Financial Supplement, Student Start-up Loan or Australian Apprenticeship Support Loan debt (formerly Trade Support Loan). Answer Yes if you have one, so your employer withholds extra. If you've fully repaid it, answer No, and later give any employer that still withholds for it a Withholding declaration.
Sign and date
Check you've answered every question, sign, date and give the form to your employer.
Section B: the employer's part
Section B is the payer's declaration: your ABN (or withholding payer number), business name and address, a contact, and a signature.
According to the ATO's payer information, you only complete Section B on a paper form if you don't report through STP-enabled payroll software and don't lodge TFN declaration data online. Most employers now report through Single Touch Payroll, so the details go into payroll instead.
Deadlines and what happens if the form isn't done
| Situation | What the employer does |
|---|---|
| Employee gives a completed form, you use STP | Enter it in payroll, keep the form. Don't send it to the ATO |
| Employee gives an ATO online services summary | Enter the details, keep the summary. Don't send it to the ATO |
| Paper form, no STP | Complete Section B and post the original to the ATO within 14 days of the employee signing it |
| Employee has applied for a TFN | Withhold at the standard rate for 28 days, then at the top rate if still not provided |
| No declaration at all | Notify the ATO within 14 days of the start of the withholding obligation, and withhold at the top rate |
A TFN declaration applies to payments made after you receive it, and a new declaration overrides the old one. Employees should give a new one when their circumstances change, for example when they become a foreign resident.
The employer also has to pass the employee's TFN to their super fund when making a contribution. That's one reason the super choice form usually travels with the TFN declaration.
Record keeping
TFNs are protected under the Privacy Act's TFN Rule, so store and dispose of them securely. As at October 2026, the ATO says to:
- keep the completed declaration (or the online summary) on file while you're paying the person
- when they give you a new one, keep the earlier form until the end of the following financial year
- after you last pay them, keep the last form until the end of the next financial year (last paid 12 April 2026 means keeping it until 30 June 2027)
Scanned copies are fine if they're clear and unaltered. The ATO also warns payers not to ask employees to email this information, because email isn't a secure channel.
Common TFN declaration mistakes
- Tax-free threshold claimed from two jobs. Too little tax is withheld and the employee gets a bill at tax time.
- Wrong residency box. Working holiday makers ticking "Australian resident" is the classic one.
- Study loan left blank. No extra withholding, then a debt surprise.
- Missing signature or unanswered questions on a paper form, which then has to go back.
- A transposed digit in the TFN.
- TFNs sent by text or email.
- Missing the 14-day window when a new starter never hands the form back.
Where the TFN declaration fits in onboarding
The TFN declaration is one of a handful of documents every new employee needs in week one, alongside the super choice form, bank details and the Fair Work Information Statement. Our employee onboarding checklist lists the rest.
How Canyou handles this
Canyou is employee onboarding software for Australian businesses. With digital TFN declarations, the declaration is a task in the new starter's onboarding:
- One link. The worker completes it on their own phone, in the browser, from an SMS, email or QR code. Nothing to download.
- Validated as they go, so you don't get blank fields or missing signatures.
- Secure. TFNs are transmitted securely, protected by two-factor authentication, and sensitive data is stored in Australia. Nothing travels by email or text.
- Status and reminders. See who's finished and send reminders to anyone outstanding, so the 14-day window doesn't slip.
- One click into payroll. Validated details sync into Xero and Deputy, and your payroll reports through STP as normal.
The same link collects super, bank details, licences and visa details, so new starters are cleared to work before day one. Try for free (no credit card required), or Book a demo. Plans are on the pricing page.
Sources (checked 15 October 2026): ATO, Tax file number declaration; Before you start your TFN declaration form; Access the TFN declaration form; Paper TFN declaration form for payees; Payer information and obligations.
