Your payee is exempt from quoting a TFN if any of the following apply: They are under 18 years of age and earn less than $18,200 per year.
You can apply for a TFN at any age. However, if you are: 12 years old or under – your parent or guardian must sign on your behalf. 13 to 15 years old – you or your parent or guardian can sign.
Tax File Number in Australia (TFN) Before starting any declared jobs, fruit picking or internship in Australia, you will need to get: a Tax File Number (TFN) from the Australian Taxation Office (ATO), a superannuation account, and an Australian bank account.