Tax file numbers for students
High school students don't have to apply directly to the ATO for a Tax File Number. Schools which are part of the Secondary TFN program can apply on a student's behalf.
If your young employee does not have a tax file number you are required to forward the maximum amount of tax. Help ensure they have a number!
First-time workers may not have a tax file number (TFN). While it is not compulsory, it is recommended. Without a tax file number an employee must pay the highest marginal tax rate on earnings.
The easiest way for a student to get a TFN is through the Secondary Schools TFN Program. Applying this way is quick because the school verifies the student's identity. Ask your new employees if their school is part of the program.
More about the schools program here:
http://www.ato.gov.au/youth/content.asp?doc=/content/39656.htm
If you a student is not enrolled in a secondary school, or their school doesn't participate, here's more on how to get a TFN
http://www.ato.gov.au/youth/content.asp?doc=/content/40962.htm&mnu=11648&mfp=001/013
Proof of identity must be established by a Birth certificate (if born in Australia) or passport or citizenship document (if born overseas).