Are there any age restrictions for applying for a TFN?

The correct answer reflects the fact that anyone can apply for a Tax File Number (TFN) regardless of age. This means that infants, children, and adults alike can obtain a TFN for various purposes, such as tax obligations, opening a bank account, or applying for government benefits. The absence of age restrictions allows for a consistent process in which all individuals, regardless of their stage of life, can be identified for tax and other legal purposes.

While it's true that minors typically need parental or guardian involvement when applying, this does not impose a formal restriction on their ability to apply for a TFN. Instead, it ensures that the application process acknowledges their guardianship, thereby not excluding them from receiving a TFN. Other options presented do not accurately capture the inclusivity of the TFN application process across all age groups.