Applying for multiple TFNs and ABNs

Are you?
– A taxpayer?

At a glance:
– The Tax Office issues only one tax file number (TFN) and Australian Business number (ABN) to an applicant where the appropriate application forms have been successfully processed.

You should:
– Keep a safe record of your TFN and ABN.
– Contact us if you require any clarification or advice.

TFNs and ABNs are unique identifiers that are issued by the Tax Office to entities such as individuals and companies.

An entity can only have one TFN and ABN. However, an application can be made for a separate ABN for an entity that operates in different capacities, such as a registered non-profit company which also acts as a trustee for a trust.

If an individual chooses to operate through a company, the individual and company will obtain separate TFNs as they are both considered to be separate legal entities for income tax purposes.

However, where an individual operates a business as a sole trader, the business will share the individual’s personal TFN because the business is operated through the individual, not another separate legal entity.

When a TFN or ABN is lost or misplaced, the taxpayer can obtain these details from the following sources where applicable, as new identifiers will not be issued:

• Tax or BAS agent;
• Employer;
• An income tax notice of assessment; or
• Member’s superannuation statement.

Where a TFN or ABN cannot be found using the sources above the taxpayer should then contact the Tax Office on 13 28 61.

Remember:
– A legal entity can only obtain one TFN and ABN, even if more than one business is operated through the entity.