Can non-residents apply for a TFN?

Non-residents can indeed apply for a Tax File Number (TFN) if they are earning income in Australia. This is significant as a TFN is necessary for individuals who need to pay tax on their Australian income. It allows the Australian Taxation Office (ATO) to manage tax obligations more efficiently.

When a non-resident earns income, they are subject to Australian tax laws, and having a TFN facilitates the tax reporting process for the earnings generated within the country. This ensures that they are compliant with tax regulations and are able to manage their tax liabilities appropriately.

This option is accurate, as it reflects the necessity of a TFN for non-residents engaging in economic activities in Australia, whereas the other options suggest restrictions that do not apply under the current regulations surrounding TFN applications.