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A tax file number (TFN) is a number issued by the Australian Taxation Office (ATO) to identify an individual or organisation for tax purposes.〔(【引用サイトリンク】url=http://www.oaic.gov.au/privacy/privacy-act/tax-file-numbers )〕 Each taxpaying entity (an individual, company, superannuation fund, partnership, or trust) has a unique TFN.〔(【引用サイトリンク】url=http://www.elodge.com.au/etax-au/top-ten-tips-tax-file-numbers/ )〕 Strict laws require that TFNs may be recorded or used only for specifically authorised tax-related purposes. Not all individuals have a TFN, and a business has both a TFN and an Australian Business Number (ABN).〔 If a business earns income as part of carrying on its business, it may quote its ABN instead of its TFN. The TFN serves a purpose similar to the American Social Security number, but its use is strictly limited by law to avoid the functionality creep which has affected the US counterpart. ==History== TFNs have been used by the ATO since the 1930s. The TFN itself was either 8 or 9 digits, with a check digit. Individuals received a 9 digit TFN and non-individuals received an 8 digit TFN. The quote of the TFN was not obligatory when, for example, lodging a tax return, though failing to quote one may delay the processing of the tax return. In May 1988, following the demise of the Australia Card scheme, the Treasurer Paul Keating announced that the Government intended to introduce an enhanced TFN scheme,〔(【引用サイトリンク】url=http://www.alrc.gov.au/publications/30.%20Identifiers/regulation-tax-file-numbers )〕 and legislation establishing the scheme was passed that year.〔(【引用サイトリンク】url=http://www.comlaw.gov.au/Details/C2004A03690 )〕 When it was introduced in 1988 the 8 and 9 digit TFN scheme still applied. However, as the 8 digit TFNs were becoming exhausted, all new taxpayers are issued 9 digit TFNs.〔 The numbers now do not have any embedded meaning. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「tax file number」の詳細全文を読む スポンサード リンク
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