No. A Tax File Number (TFN) is your personal tax reference number. An Australian Business Number (ABN) identifies a business or enterprise. They do different jobs, and many people need both.
Side by side
| TFN | ABN | |
|---|---|---|
| Identifies | You (or an entity) in the tax system | A business or enterprise |
| Digits | 9 (sometimes 8) | 11 |
| Issued by | ATO | Australian Business Register |
| Public? | No — keep it private | Yes — on invoices and ABN Lookup |
| Used for | Wages, tax returns, super, banks | Invoices, GST, business names |
| Cost | Free | Free |
Who needs which?
- Employees (including casual and part-time): a TFN only.
- Sole traders, contractors and freelancers: a TFN for their personal tax and an ABN for their business.
- Companies, partnerships and trusts: their own TFN and ABN, separate from the owners'. Companies also have an ACN.
How they work together for a sole trader
As a sole trader you are the business, so your business income goes in your personal tax return, lodged under your TFN. You use your ABN on invoices and, if registered, for GST.
A common trap
If someone offers you a "job" but asks you to get an ABN and invoice them, check whether you're really a contractor. If you're working like an employee, you may be entitled to super, leave and other protections.
Need one or the other? Apply for a TFN · Register an ABN