A TFN is permanent and stays with a person for life, even if they haven’t worked for decades.
You can call the ATO and request help locating her TFN. They will not give it out without identity checks, but they can confirm it once verified. If you are helping her, you may need to be listed as an authorised contact or go through identity verification with her details.
ATO Individuals line: 13 28 61 (8am–6pm Mon to Fri)
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