TFN Special Practice Exam 2025 - Free Practice Questions and Study Guide

Minors cannot independently apply for a Tax File Number (TFN) because parental consent is a requirement in this process. The Australian Taxation Office (ATO) has set these guidelines to ensure that a responsible adult is involved in the application, as minors may not fully understand the implications of having a TFN, which is used for tax purposes and other financial activities.

The requirement for parental consent serves to protect minors, ensuring that their personal information is handled properly and that there is an understanding of the responsibilities that come with having a TFN. Since a TFN is essential for a variety of tax and financial activities, including working and receiving tax returns, it is important that the individual applying is supported by someone who can provide guidance and accountability.

While some may think that a minor could apply independently if they are employed or reach a certain age, the foundational policy remains that parental involvement is necessary. Therefore, despite potential scenarios that may suggest otherwise, the answer firmly lies in the necessity of parental consent for a minor to engage in the application process for a TFN.