TFN Declaration Form Australia
The tax file number declaration tells your payer how much tax to withhold. The downloadable PDF has been withdrawn — here's which form to use now, how to complete the ATO online version, when you still need paper NAT 3092, and how to answer each Section A question.
Most people searching for a "tax declaration form" want a PDF to print. That route closed — the ATO withdrew the download. Work through these three options in order.
| Option | When it applies | How to access it |
|---|---|---|
| Your payer's electronic form | Your employer or payer has built its own onboarding form | Ask your payer first — this is the ATO's stated first step |
| ATO online form | Your payer has no electronic form of its own | myGov → Australian Taxation Office → Employment → New employment |
| Paper NAT 3092 | No TFN, exempt from quoting, or you can't access ATO online services | ATO publication ordering service, or phone 1300 720 092 |
The ATO online form covers both employment and non-employment payments, including superannuation income streams and compensation payments.
Three situations are excluded from the ATO online form. Two of them still need the paper NAT 3092; the third needs a different form entirely.
- You don't have a TFN. Complete a paper TFN declaration (NAT 3092). If you've applied for one, say so at question 1 — that buys 28 days before top-rate withholding.
- You're exempt from quoting your TFN. Complete a paper TFN declaration (NAT 3092).
- You're entitled to SAPTO and under 65.5 years old. Complete a paper Withholding declaration (NAT 3093) instead — not a TFN declaration.
You complete Section A, sign it, and give it to your payer. Section B is the payer's part.
Question 1
What is your tax file number?
Give your TFN only after you start work — never in a job application or over the internet. You aren't legally required to quote it, but not quoting means tax is withheld at the top rate.
Question 2–6
Personal details
Name, any previous name, date of birth, and your home address in Australia.
Question 7
On what basis are you paid?
Full time, part time, labour hire, superannuation or annuity income stream, or casual. This drives which withholding schedule your payer applies.
Question 8
Are you an Australian resident for tax purposes, or a working holiday maker?
Working holiday makers are taxed under a separate rate scale from the first dollar and cannot claim the tax-free threshold.
Question 9
Do you want to claim the tax-free threshold from this payer?
Claim it from the payer that pays you the most. Claiming it from two payers at once under-withholds tax across the year and usually produces a bill at lodgment.
Question 10
Do you have a HELP, VSL, FS, SSL or AASL debt?
Answering yes lets your payer withhold extra each pay towards compulsory study and training support loan repayments.
Quoting your TFN is not compulsory, but the cost of not quoting is immediate. Your payer must withhold at the top rate with no tax offsets and no Medicare levy adjustment:
- 47% from payments to an Australian resident — the top marginal rate plus the Medicare levy
- 45% from payments to a foreign resident — the top marginal rate alone
Over-withheld tax isn't lost — it comes back as a refund when you lodge — but it costs you cash flow all year. The $18,200 tax-free threshold and any tax offsets are ignored entirely while top-rate withholding applies.
Where can I download the TFN declaration form PDF?
Do I send the TFN declaration to the ATO myself?
What happens if I don't give my payer a TFN?
Can I complete the TFN declaration online if I don't have a TFN yet?
Do I need a new TFN declaration when I change jobs?
What is the difference between a TFN declaration and a withholding declaration?
Tax Accuracy & Sources
Tax year: 2026-27
Reference guide to the Australian tax file number (TFN) declaration form — which form to use, access routes, and how to answer Section A. This page does not collect or submit your declaration; complete it with your payer or in ATO online services.
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