Issuing
Tax file numbers are issued by the Australian Taxation Office. The number itself is 8 or 9 digits, with a check digit. In the past, different number ranges were used to identify different types of taxpayers, but now the numbers have no such embedded meaning. A new taxpayer receives a tax file number within about a month of making an application and providing proof of identity.
Centrelink helps those applying for certain benefits to apply for a TFN at the same time, if they don't already have one. For example unemployment benefits are subject to TFN withholding if a TFN is not quoted. A young person applying for such a benefit for the first time may have never previously needed a TFN.
The ATO has a programme in secondary schools for the school to help students apply for a TFN. The school verifies the identity of the student, but otherwise has no part in the system (in particular the school never sees the student's TFN).
Foreigners in Australia whose visas permit them to work can apply for a TFN online, using their passport number and visa number. Proof of identity is established by checking those with the Department of Immigration.
Read more about this topic: Tax File Number