Editing Tax file number (section)

{{Short description|Identifier for taxpaying entities in Australia}}
{{More citations needed|date=April 2024}}
A '''tax file number''' ('''TFN''') is a unique identifier issued by the [[Australian Taxation Office]] (ATO) to each taxpaying entity—an individual, company, [[Pension fund|superannuation fund]], partnership, or [[Trust law|trust]].<ref name=E-Lodge>{{cite web|title=Top Ten Tips on Tax File Numbers|url=http://www.elodge.com.au/etax-au/top-ten-tips-tax-file-numbers/|publisher=E-Lodge Taxation Services|accessdate=14 November 2014}}</ref> Not all individuals have a TFN, and a business has both a TFN and an [[Australian Business Number]] (ABN).<ref name=Immigration-Guide>{{cite web|title=Australia Business Number (ABN)
|url=https://visa-immi-au.com/abn-australia-business-number/|publisher=Immigration and Visa Guide|accessdate=4 August 2020}}</ref><ref name=E-Lodge /> If a business earns income as part of carrying on its business, it may quote its ABN instead of its TFN.

The TFN was introduced initially to facilitate file tracking at the ATO, but has since been expanded to encompass income and other data matching. The TFN consists of a nine digit number, usually presented in the format ''nnn nnn nnn''. Strict laws require that TFNs may be recorded or used only for specifically authorised tax-related purposes.<ref name=OAIC>{{cite web|title=Tax file numbers|url=http://www.oaic.gov.au/privacy/privacy-act/tax-file-numbers|publisher=Commonwealth of Australia|accessdate=14 November 2014}}</ref><ref>{{Cite web|title = Working in Australia: Tax File Numbers and TFN Declaration|url = https://www.taxback.com/blog/australian-tfn/|website = www.taxback.com|accessdate = 2015-12-23}}</ref>

The TFN serves a purpose similar to the American [[Social Security number]], but its use is strictly limited by law to avoid the [[functionality creep]] which has affected the US counterpart. It also serves a similar function as [[National Insurance|national insurance in the UK]].