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 The downloadable PDF has been withdrawn — here's which form to use now, how to complete the ATO online version, when you still need paper NAT 3092, and how to answer each Section A question.
PDF download withdrawnATO online form via myGovPaper NAT 3092 by order only
Which form do you need
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.
When you must not use the online form
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.
Section A — question by question
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.
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.
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.
FAQ
Where can I download the TFN declaration form PDF?
You can't — the ATO states plainly that the downloadable form is no longer available. Third-party sites still offering a "NAT 3092 PDF download" are not ATO forms and may be out of date. The supported routes are your payer's own electronic form, the ATO online form in ATO online services via myGov, or a paper copy ordered from the ATO publication ordering service or by phoning 1300 720 092.
Do I send the TFN declaration to the ATO myself?
No. You complete Section A and give the form to your payer — your payer completes Section B and reports the details to the ATO. If you complete the declaration in ATO online services instead, the details flow through without a paper form changing hands.
What happens if I don't give my payer a TFN?
Your payer must withhold at the top rate — 47% from payments to a resident and 45% from payments to a foreign resident, with no tax offsets or Medicare levy adjustment. If you tell your payer at question 1 that you've applied for a TFN or made an enquiry, you have 28 days to supply it before the top-rate withholding starts.
Can I complete the TFN declaration online if I don't have a TFN yet?
No. The ATO online form can't be used if you don't have a TFN or are exempt from quoting one — both cases require the paper NAT 3092. There's a third exclusion too: if you're entitled to the seniors and pensioners tax offset (SAPTO) and are under 65.5 years old, you complete a paper Withholding declaration (NAT 3093) instead.
Do I need a new TFN declaration when I change jobs?
Yes — a TFN declaration applies to one payer. Each new employer or payer (including Centrelink) needs its own declaration. Changing jobs is also the moment to re-check question 9: if the new job becomes your main income, you generally claim the tax-free threshold there and stop claiming it from the old payer.
What is the difference between a TFN declaration and a withholding declaration?
A TFN declaration (NAT 3092) starts a payer–payee relationship and sets your baseline withholding. A withholding declaration (NAT 3093) changes it afterwards — for example to start or stop claiming the tax-free threshold, claim SAPTO, or vary your study and training support loan question. Under-65.5 SAPTO claimants use NAT 3093 from the outset.
Tax Accuracy & Sources
Reviewed: March 2026 · 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.