Hi ATO
Appreciate your reply in advance to my enquiries below
Q1. If a TFN applicant is on a temporary visa (sc500 Student Visa, etc), which of the following options should the applicant use on ATO website (https://www.ato.gov.au/individuals/tax-file-number/apply-for-a-tfn/) ?
Q2. what is the difference between Option 1 and Option 2 listed below?
As far as I know, a student visa holder is also a Australian resident for tax purposes. Using Option 1 results in the applicant needing to visit Australian Post while, with Option 2, the applicant only need to apply online and wait for up to 28 days.
Option 1
Australian residents – TFN application
How Australian residents for tax purposes of all ages apply for a TFN, if you don't have an Australian passport.
Option 2
Foreign passport holders, permanent migrants and temporary visitors – TFN application
How visitors living in Australia with a valid foreign passport or travel document (visa) apply for a TFN.