Tax file numbers for students
Advise your child about the easiest way to get a Tax File Number and help them understand how tax works.
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.
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 child or their teacher 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 your child is not enrolled in a secondary school, or their school doesn't participate, click here to find out more on how to get a TFN
Proof of identity must be established by a birth certificate (if born in Australia) or passport (if born overseas).