Most working holiday jobs are as an employee, so you only need a TFN. You need an ABN only if you genuinely work as a contractor running your own business. ABNs are free from the Australian Business Register. As a contractor you handle your own tax and usually get no super.
Last checked: 25 October 2026
Employee or contractor?
You are probably an employee if the business sets your hours, tells you how to do the work, gives you the equipment and pays you by the hour or by piece. You are a contractor if you run your own business, choose how and when you work, use your own tools and can work for other clients.
Sham contracting
Some employers ask workers to get an ABN to avoid paying minimum rates, super and workers compensation. This is called sham contracting and it is illegal. If you are treated like an employee, you are entitled to employee pay and conditions. Contact the Fair Work Ombudsman if you are unsure.
How to get an ABN
Apply free on the Australian Business Register website. You need your TFN. Be ready to show you are genuinely running a business.
Tax as a contractor
Nobody takes tax out of your pay, so put money aside (at least 15%) and lodge a tax return at the end of the financial year.
Frequently asked questions
Can a working holiday maker get an ABN?
Yes, if you genuinely carry on a business as a contractor. Most backpacker jobs are employee jobs, which only need a TFN.
My employer wants me to get an ABN. Is that OK?
Only if you really are an independent contractor. If they control your hours and how you work, you are likely an employee and should be paid as one.
Official sources: Australian Business Register ยท Fair Work: contractors. Rules change, so always check the official source before you apply or sign anything.