Short answer
If you're an international student in Australia and you have a normal casual / part-time job (hospitality, retail, supermarket, tutoring through a school), you need a TFN (Tax File Number) — not an ABN.
You need an ABN (Australian Business Number) only if you're providing services as a contractor — typically:
- Uber / Uber Eats / DoorDash driving
- Freelance work (graphic design, coding, photography) you invoice directly
- Tutoring privately (not through a school)
- Anything where the "employer" asks you to invoice them rather than putting you on payroll
The two are different things and you might end up with both. Here's the breakdown.
TFN — Tax File Number
- What it is: your unique identifier with the ATO. Used by employers to report your wages, and by you to lodge tax returns.
- Who needs one: anyone earning Australian income, including international students from day one of any casual / part-time job.
- How to apply: free, online, via https://www.ato.gov.au/individuals/tax-file-number — takes 28 days to receive by mail.
- Required to start a job: technically no, but if you don't give your employer a TFN within 28 days of starting, they MUST withhold tax at 47% (the top marginal rate).
- Tax treatment: standard employee — employer withholds PAYG tax based on your TFN declaration.
TFN declaration tip
When you start a new job, you fill in a "TFN Declaration form". Tick "Australian resident for tax purposes" if you intend to stay 6+ months continuously — gives you the $18,200 tax-free threshold.
⚠️ Tick the tax-free threshold on only one employer at a time, even if you have multiple jobs. Ticking it on two = year-end tax debt.
ABN — Australian Business Number
- What it is: identifier for businesses (including individual contractors operating as sole traders).
- Who needs one: people running a business — contractors, freelancers, rideshare/food delivery drivers, anyone invoicing for services.
- How to apply: free, via https://www.abr.gov.au — takes minutes online.
- Tax treatment: you receive payment without tax withheld; you're responsible for setting aside money for your own income tax + potentially GST.
- You still need a TFN alongside an ABN — they work together.
Critical: do NOT take an ABN just because an employer asks you to
A red flag: an employer says "use your ABN and we'll pay you full rate" for what is clearly an employee role (set hours, single workplace, supervisor, work for one client only). This is sham contracting — illegal under Fair Work Act. As an international student, accepting it means:
- You owe income tax + Medicare Levy + super at year end (employer paid you nothing toward these)
- You miss out on award wages, sick leave, super
- You're responsible for your own workers compensation
- Often you owe more tax than the "higher" hourly rate covered
If a casual hospitality job, retail, or admin role demands an ABN — say no, ask for proper employment, or move on.
Common scenarios for international students
Scenario A: Casual job at Coles + tutoring 2 hours a week (no ABN tutoring)
- ✅ TFN only
- Job: TFN declaration (resident, tax-free threshold)
- Tutoring: declare as "other income" (under TFN, no ABN required for small irregular cash work)
Scenario B: Casual job + Uber Eats on weekends
- ✅ Both TFN + ABN
- Job: TFN declaration
- Uber Eats: register ABN. GST only once turnover reaches $75,000/yr — food-only delivery is NOT ride-sourcing. (The "GST from $1" rule applies to transporting passengers: Uber rides, DiDi, Ola.)
Scenario C: PhD student with research scholarship + tutoring
- TFN for scholarship (some assessable, some not depending on source)
- TFN for tutoring through the university (employment relationship)
- ABN only if you take freelance research work outside the university
Scenario D: All freelance design work
- TFN + ABN
- Register for GST if turnover > AU$75,000 (rare for students; not the rideshare rule)
Tax return obligations
TFN-only earnings
- Lodge in myTax — standard employee tax return
- 30-60 minutes for first-timers
- Use the first tax return guide
ABN earnings (with or without TFN job too)
- Must complete the Business and Professional Items schedule (myTax doesn't auto-fill this)
- Track all business expenses + GST collected/paid (if registered)
- Quarterly BAS lodgements if GST-registered
- Strongly recommend a Tax Agent for the first ABN year — sole trader rules trip up most DIY filers
When you should use a Tax Agent
- First year with ABN income (sole trader schedule + GST setup)
- Cash payments mixed with platform / ABN earnings
- Scholarship income (assessable vs not assessable nuance)
- Recent visa change (student → graduate → 482)
- Returning home + DASP super refund
Need a professional? Browse every TPB-registered tax agent near you in the AusTax directory, or post a request and matching practices will contact you — free.
See first tax return guide and Uber Eats guide for more.
Need Help With Your Tax Return?
Complex situation? a registered tax agent (see the directory) Our partner agents review every detail for accuracy and compliance.
*Disclaimer: This is general information only and does not constitute personal tax advice. Consult a registered tax agent for advice tailored to your specific situation. Always verify against the latest ATO guidelines at ato.gov.au.*
This is general information only. The TFN vs ABN choice has real legal consequences — confirm with a TPB Registered Tax Agent if you're unsure whether your role should be employment or contract.