TFN, ABN and Super: What Every New Migrant Must Set Up in Australia (2026 Guide)

Three things you need to sort out before or immediately after starting work in Australia — your Tax File Number (TFN), your superannuation fund, and if you are self-employed or freelancing, your Australian Business Number (ABN). None of these cost anything to set up. All three are free through official government channels. And getting them wrong — or skipping any of them — will cost you money.

This guide covers exactly what each one is, who needs it, how to apply, and what happens if you don’t. All sourced from the Australian Taxation Office and the Australian Business Register.

Disclaimer: This article is general information only and does not constitute tax or financial advice. Your obligations depend on your individual circumstances and visa type. Consult a registered tax agent or the ATO for advice specific to your situation.

At a glance: what you need and when

Part 1: Tax File Number (TFN)

What is a TFN?

A Tax File Number is a unique 9-digit number the ATO issues to you as an individual. It is an important part of your tax and superannuation records as well as your identity — it is also an important part of locating and keeping track of your superannuation savings.

You use your TFN when starting a new job, opening an Australian bank account, lodging a tax return, applying for government payments through Centrelink or Services Australia, and applying for an ABN if you go on to run your own business.

The TFN application is completely free. Never pay anyone to help you apply — there are scam websites that charge for this service. Only apply through the official ato.gov.au website.

What happens if you don’t provide a TFN?

Your employer will ask you to fill out a Tax File Number declaration form. You have 28 days to provide it. If you don’t, they will have to take out more tax from your pay. Australian Taxation Office Specifically, if you do not provide a TFN within 28 days of starting work, your employer must withhold tax at 47% — the highest marginal rate. You can recover the difference when you lodge your tax return, but that means waiting months for money that should have stayed in your pay.

How to apply: migrants and temporary visa holders

Permanent migrants and temporary visitors located in Australia with a valid work rights visa can apply for a TFN online using the Individual Auto Registration (IAR) system. You don’t need to send documents — apply at iar.ato.gov.au.

To use IAR you must:

• Be in Australia at the time of application
• Hold a valid visa with work rights linked to your passport
• Have an Australian postal address where the TFN letter can be sent

Step-by-step:

1. Go to iar.ato.gov.au
2. Select “Foreign passport holders, permanent migrants and temporary visitors”
3. Verify your identity using your passport and visa details — the system links directly to the Department of Home Affairs database
4. Enter your Australian postal address — this is where the ATO will post your TFN letter
5. Submit the application — no documents need to be uploaded or posted
6. Your TFN will be posted to the Australian address on your application. This can take up to 28 days. This is Australia In practice most applicants receive it within 10–15 business days.

If your visa does not have work rights attached, you cannot use IAR. Check your visa conditions through VEVO first.

What to do with your TFN once you receive it

• Give it to your employer by completing a Tax File Number declaration form
• Provide it to your superannuation fund when you join
• Provide it to your bank when opening an Australian account (without a TFN, interest is taxed at 47%)
• Keep the letter in a secure place — you only ever receive one TFN for life

Memorise your TFN like a PIN. The people who genuinely need your TFN are your employer, your bank, the ATO, Centrelink, and your super fund. Real estate agents, phone companies, utility providers and random businesses do not need your TFN — never give it to anyone who contacts you claiming to be from the ATO via email or text.

Part 2: Superannuation

What is super and why does it matter from day one?

Superannuation is money your employer contributes into a dedicated retirement fund on top of your salary. In Australia it is compulsory — it is not optional and it is not part of your wages. Your employer must contribute it separately.

The Superannuation Guarantee rate for 2025–26 is 12% of your ordinary time earnings — this is the legally required minimum. For every $1,000 you earn, your employer must contribute $120 to your super fund on top of your pay. From 1 July 2026, payday super rules commence — employers must pay super within 7 days of each payday rather than quarterly. For the full context on super rates, see superannuation balance Australia 2026.

Super contributions belong to you — not your employer. They sit in your fund and accumulate over your working life.

Which migrants are entitled to super?

Every employee working in Australia is entitled to superannuation regardless of visa type — permanent residents, temporary skill workers, partner visa holders, student visa holders and working holiday makers all have the same entitlement. If you work for an Australian employer and earn more than $450 per calendar month (note: the $450 monthly threshold was abolished in November 2022 — there is now no minimum earning threshold), your employer must pay super.

For working holiday makers specifically, super is paid and accumulates normally — but you can claim it back at a 65% tax rate when you leave Australia permanently through the Departing Australia Superannuation Payment (DASP). For more detail on how WHM super works, see working holiday visa tax 2025–26.

Choosing a super fund

When you start a new job, your employer will ask which super fund you want your contributions paid into. You have three options:

Option 1 — Choose your own fund. You can nominate any APRA-regulated super fund in Australia. Compare funds at YourSuper comparison tool on the ATO website — it shows fees, performance and insurance by fund. The ATO’s YourSuper tool is the only government-endorsed comparison tool and is free to use.

Option 2 — Use your stapled fund. If you have previously worked in Australia and have an existing super fund, the ATO automatically “staples” that fund to you. Your new employer must pay into that fund unless you nominate a different one. Check your stapled fund through myGov linked to the ATO.

Option 3 — Employer default fund. If you do not nominate a fund and have no stapled fund, your employer pays into their default fund. You can always consolidate later.

Practical recommendation for new migrants: Before your first payday, decide on a fund and nominate it in writing to your employer. Choosing a fund with low fees is more important than fund performance for most new migrants — fees compound just as returns do.

Setting up your super: step by step

1. Choose a super fund — compare at the ATO YourSuper tool
2. Create a member account with your chosen fund — most funds allow online registration with your passport and TFN
3. Complete a Super choice form (Standard choice form) and give it to your employer before your first payday
4. Provide your TFN to your super fund — without a TFN, your fund is required to withhold additional tax on contributions
5. Monitor your super balance and contributions through myGov linked to the ATO — you can see every contribution your employer makes

Finding lost super

If you have worked in Australia before and may have multiple super accounts, the ATO maintains a register of lost and unclaimed super. You can search for and consolidate all your super accounts through myGov — the ATO calls this “Find and Consolidate.” Having multiple super accounts means paying multiple sets of fees — consolidating into one account saves money.

Part 3: Australian Business Number (ABN)

What is an ABN and do you need one?

An ABN is an 11-digit number that identifies your business to the Australian government and the ATO. If you’re a freelancer, sole trader, contractor, or running a business, you need an ABN in addition to your TFN. If you’re working as an employee getting a salary or hourly wage, you only need a TFN.

As a migrant in Australia, you need an ABN if you:

• Invoice clients for services as a freelancer or contractor
• Run a small business — including delivery driving, tutoring, photography, content creation or any self-employed activity
• Are a sole trader for any Australian-sourced business income

You do not need an ABN if you are employed under a standard employment contract (permanent, casual or part-time). If an employer asks you to get an ABN to work for them rather than paying you as an employee, be cautious — this is sometimes used by employers to avoid paying superannuation and other employee entitlements.

Who can get an ABN as a migrant?

You can apply for an ABN if you are a migrant carrying on a business or enterprise in Australia. Temporary visa holders can apply — your visa does not need to be a permanent visa. However, you must be genuinely conducting a business or enterprise — the ABN is not issued simply because you want one. The Australian Business Register will assess your application against this test.

How to apply for an ABN

Apply for your TFN first before registering for an ABN — this speeds up processing of your ABN application. With your TFN in hand:

1. Go to abr.gov.au — the Australian Business Register
2. Select “Apply for an ABN”
3. Enter your TFN and date of birth — the ABR system validates these against ATO records in real time. If there is a discrepancy, the validation will fail. If this happens, call the ATO on 13 28 66 to confirm your registered details before proceeding.
4. Describe your business activity accurately — be specific rather than vague. “Freelance graphic design services for Australian businesses” is better than “design.” The ATO uses the description to assess eligibility
5. Select an ANZSIC code matching your primary business activity — the system suggests codes as you type
6. Submit the application — ABN registration is typically instant for straightforward applications
7. Your ABN is issued immediately on approval and is searchable on the public ABN lookup at abn.business.gov.au

GST: do you need to register?

If your business turnover is under $75,000 per year, GST registration is optional. If you expect to earn over $75,000 in a financial year from your business activities, you must register for GST and add 10% to your invoices, remitting the GST to the ATO quarterly via a Business Activity Statement (BAS). For the relevant reporting periods and due dates see the ATO GST guide.

Part 4: Setting up myGov and linking the ATO

myGov is the Australian government’s central online services portal. Linking myGov to the ATO gives you a single dashboard where you can:

• View your tax return and notice of assessment
• Check your super balance and contributions in real time
• Find your TFN if you misplace it
• Monitor your employer’s super payments
• Access pre-filled tax return information
• Track your visa-related tax position — particularly relevant for migrants whose status changes mid-year

How to set up myGov

1. Go to my.gov.au and create an account using your email address and a mobile number for verification
2. Once your account is created, select “Link a service” and choose “Australian Taxation Office”
3. To link the ATO you need to verify your identity using one of: a Notice of Assessment from a previous Australian tax return, bank account details linked to the ATO, or your super account details
4. For new migrants who have not yet lodged a tax return, linking may require a call to the ATO on 13 28 61 to complete identity verification manually

Once linked, the ATO section of myGov becomes your central tax dashboard for your entire time in Australia.

Common mistakes new migrants make — and how to avoid them

Ticking “yes” to the tax-free threshold when you shouldn’t. Working holiday makers on 417/462 visas must always tick “no” to the tax-free threshold on the TFN declaration. Permanent residents and most other visa holders on standard employment should tick “yes” to avoid over-withholding. Check your entitlement at Australia tax rates 2025–26.

Not providing your TFN to your super fund. Without your TFN, your super fund withholds additional tax on contributions — currently 32% on top of the 15% contributions tax, totalling 47%. Providing your TFN to your fund prevents this and ensures your contributions are taxed at the standard 15% rate.

Choosing your super fund too late. If you miss the nomination window before your first payday, your employer pays into their default fund. This is not catastrophic — you can consolidate later — but it means an extra step and potentially paying fees on two accounts temporarily.

Getting an ABN to seem more professional when you’re actually an employee. Working under an ABN as a contractor when you are functionally an employee (fixed hours, set location, employer controls how work is done) exposes you to tax and legal risk. The ATO’s employee vs contractor tool helps you determine which category applies.

Not lodging a tax return. Many new migrants assume that because their employer withheld tax, nothing further is required. In most cases a tax return is still required and often produces a refund. For how to lodge your first Australian tax return, see the first Australian tax return guide.

Frequently asked questions

This article is general information only and does not constitute tax or financial advice. Tax obligations depend on individual circumstances including visa type, residency status and income. Consult a registered tax agent or visit the ATO for guidance specific to your situation.

Sources: ATO — TFN application for migrants | Australian Business Register | ATO — super for individuals | myGov