Tax ID and VAT Number in Australia: TFN, ABN and GST Explained

Quick Answer: Australia's Tax ID and VAT Number

• Tax ID for a person: the closest equivalent is your Tax File Number (TFN), issued by the Australian Taxation Office (ATO). It is free to apply, according to the ATO.
• Tax ID for a business: an Australian Business Number (ABN), an 11-digit number that identifies a business to the government, other businesses and the public, according to business.gov.au. An ABN does not replace your TFN.
• VAT: Australia has GST (Goods and Services Tax) instead. The ATO says the GST you owe on a taxable sale is 1/11th of the price, which is a 10% tax on the ex-GST price.
• VAT number: there is no number called a “VAT number”. A business that charges GST has an ABN and is registered for GST. Most businesses must register once turnover reaches $75,000, per the ATO.

If you came from the UK, Europe, India or elsewhere, the terms feel familiar but the numbers are different. This guide explains each one in plain English, shows which you actually need, and links to our deeper guides for students, side hustlers and visitors.

Tax ID vs VAT Number: The Australian Equivalents

Other countries use a “tax ID” or “tax identification number” for individuals and a “VAT number” for businesses that charge value-added tax. Australia splits the same jobs across a few numbers, so here is a simple map.

One difference matters for overseas readers: in many VAT countries the VAT number is how a business proves it is registered. In Australia you check a business’s ABN on ABN Lookup, which the Australian Business Register describes as publicly available information businesses provide when they register for an ABN.

Tax File Number (TFN): What It Is and Who Needs One

A TFN is your personal reference number for the Australian tax and super systems. You use it to lodge a tax return, give it to your employer on a TFN declaration, and link your super. It is free to apply for, according to the ATO. For how a TFN differs from an ABN in practice, see our TFN vs ABN guide for students.

How to apply if you are a migrant, student or temporary visitor

The ATO has separate pathways for citizens, residents, permanent migrants, temporary visa holders and people living overseas with Australian income. For foreign passport holders, the ATO eligibility page says:

• You need a valid work rights visa linked to your passport or travel document. You can check visa conditions on VEVO.
• Eligible visas include working holiday visas (subclasses 417 and 462) and Temporary Activity visas (subclass 408). New Zealanders receive a work rights visa on arrival.
• You must be in Australia to use the online form. You cannot use it if your visa has a no-work condition (8101, 8103 or 8116).
• You do not need to send documents. Apply through the ATO’s Individual Auto-Registration form.
• Your TFN should arrive within 28 days of the ATO receiving a complete application, posted to the Australian address you gave. Do not lodge another application during that time, because it can delay processing.

Temporary visitors without a work rights visa must use the paper form for people living outside Australia, according to the same page. If you are an international student, our work rights guide explains the hours rules, and the international student tax return guide covers what to do with your TFN at tax time.

Keeping your TFN safe

The ATO tells TFN holders to keep their TFN and personal information secure to prevent identity theft and fraud. Share it only with people who have a genuine reason, such as your employer, your bank, your super fund or your registered tax agent, and be careful with unsolicited messages (see the scams section below). Your take-home pay once the TFN is on file is easy to estimate with our salary calculator, and our super guide for international students shows where the TFN is used for super.

Australian Business Number (ABN): The Business Tax ID

An ABN is a unique 11-digit number that identifies your business, and business.gov.au says it is free to register through the Australian Business Register. You need to be running a business or other enterprise to be eligible, and the ABR website has an entitlement checker. An ABN is not mandatory for everyone.

When you might need an ABN

• You freelance, contract or run a side business and invoice clients directly. Our ABN and work tax guide for international students and side hustle guide go deeper.
• You deliver for apps or drive for ride-sharing platforms. See our Uber Eats driver guide and gig worker minimum standards guide.
• You sell products or services under your own business name.
• A business asks for your ABN so it does not have to withhold tax from your payment (see below).

An ABN is not for ordinary employment. If you are an employee, you use your TFN. Be careful with any employer who asks you to get an ABN to work for them; our guide to cash in hand work risks explains why that can be a red flag.

How to apply for an ABN

Apply online through the Australian Business Register with your business structure, proof of identity and details of your business activities and associates, according to business.gov.au. If successful you get your ABN as soon as you finish the application. If it is refused you receive a refusal number and a letter with the reason within 14 days, and a further review can take 20 business days.

What happens if you do not quote an ABN

The ATO says that if a supplier does not quote an ABN by the time payment is made, the payer generally must withhold 47% from the payment (from 1 July 2017). Exceptions include a payment of $75 or less excluding GST, or a supplier who is not entitled to an ABN. The supplier can claim a credit for the withheld amount in their tax return. Source: ATO.

How to check an ABN

Use ABN Lookup to confirm a business’s registered details or to check your own. The ABR explains that an ABN has 11 digits, where the first two are check digits and the other nine form the core identifier, and it publishes a validation method on its ABN format page.

GST: Australia's Version of VAT

GST is a consumption tax on most goods and services. The ATO says the GST you are liable to pay on a taxable sale equals 1/11th of the sale price, which is the same as 10% added to a price that excludes GST. Businesses registered for GST charge it on taxable sales and can claim GST credits on purchases used for those sales.

Do you need to register for GST?

Based on the ATO registration page:

• Most businesses: register when GST turnover reaches $75,000 or more.
• Non-profit organisations: register when GST turnover reaches $150,000 or more per year.
• Taxi, limousine and ride-sourcing drivers: you must register regardless of turnover. This includes owner-drivers and anyone leasing or renting a taxi.
• Deadline: within 21 days of reaching the threshold.
• Voluntary registration: allowed if you are below the threshold, but you generally must stay registered for at least 12 months.
• How: get an ABN first, then register through Online services for business, by phoning the ATO, or through a registered tax agent or BAS agent. After that you lodge a Business Activity Statement (BAS).

If you should have registered and did not, you may have to pay GST on sales made since you should have registered, even if you did not charge it, and penalties and interest may apply. You can apply to backdate registration by up to four years by phoning the ATO Business enquiries line, per the ATO.

Free GST Calculator: Add or Remove 10% GST

Use this to add GST to an ex-GST price or to find the GST inside a price. Remember the quick rule from the ATO: GST is one eleventh of the GST-inclusive price.

Which Number Do I Need?

Tax Invoices and GST

A registered business should issue a tax invoice when you buy taxable goods or services, and you need one to claim a GST credit. According to the Sprintlaw summary of the ATO rules, the threshold is taxable sales of $82.50 or more including GST, and an invoice for sales under $1,000 must show the words “Tax invoice”, the supplier’s name and ABN, the date, a description, and the total price with the GST amount or a statement that the total includes GST. Sales of $1,000 or more also need the buyer’s identity or ABN. We could not open the ATO’s own page for these details, so check the ATO if the amount matters. See Sprintlaw. Our guide to claiming deductions without receipts covers record keeping for tax.

GST on Online Shopping From Overseas

If you buy from overseas sellers, GST can apply at the checkout. The ATO says that from 1 July 2018 GST applies to goods with a customs value of A$1,000 or less sold by non-resident businesses into Australia. The seller, a platform operator or a redeliverer must collect the GST from you and pass it on to the ATO, and GST is charged on the full price you pay including shipping and insurance. If several items ship as one consignment worth over A$1,000, GST, duty and clearance charges are paid at the border instead. Source: ATO page on GST on low value imported goods. Our AliExpress Australia guide explains how this shows up on a real order.

Tourist Refund Scheme: Getting GST Back as a Visitor

Travellers leaving Australia can claim a GST refund on goods bought in Australia, according to the ATO Tourist Refund Scheme page:

• Purchases from one business (the same ABN) must total $300 or more including GST. Items on separate invoices from that business can be combined.
• The goods generally must have been bought within 60 days before you leave. The ATO wording is not entirely clear, so confirm with the Australian Border Force before relying on it.
• Claim at the TRS facility at the airport at least 30 minutes before scheduled departure, or 60 minutes before departure for a cruise.
• Carry or wear the goods on board as cabin baggage, apart from oversized or security-restricted items the airline requires in the hold.
• Bring the original tax invoices (in English), your passport and boarding pass. Services such as accommodation are not eligible, and aircraft and ship crew cannot claim.

Scam Warning: Fake ATO Messages About Your TFN or Refund

Scammers love people who are new to the tax system. According to the ATO’s scam alerts page, the ATO will never:

• Email you a link or attachment leading to a myGov sign-in page, or ask for your myGov username, password or security codes by email.
• Send an unsolicited SMS containing a link.
• Threaten you with arrest, prosecution or legal action by email or SMS.
• Request payment or personal details through unsolicited communication.
• Use social media to discuss your personal information or ask for payments.

If something looks suspicious, do not click, forward it to ReportScams@ato.gov.au and delete it. If you gave away personal information or made a payment, phone the ATO on 1800 008 540. Always type ato.gov.au or my.gov.au into your browser instead of using links in messages.

Record Keeping Supplies

Frequently Asked Questions

Sources

• ATO: Apply for a TFN
• ATO: Foreign passport holders, permanent migrants and temporary visitors TFN application
• business.gov.au: Register for an Australian Business Number (ABN)
• Australian Business Register: ABN format and validation
• ABN Lookup (Australian Business Register)
• ATO: Registering for GST
• ATO: GST
• ATO: When not-for-profits are required to charge GST
• ATO: Statement by a supplier not quoting an ABN
• ATO: GST on low value imported goods
• ATO: Tourist Refund Scheme
• ATO: Scam alerts
• Sprintlaw: ATO tax invoice requirements (secondary source)