Which of the following individuals is NOT required to have a TFN?

An individual who does not earn income is not required to have a Tax File Number (TFN). The purpose of a TFN is primarily to facilitate the tax processing for individuals and entities that have taxable income. If a person is not earning any income, there is no income to report, and thus a TFN is not necessary for tax purposes.

In contrast, non-residents earning income are required to have a TFN to ensure accurate tax reporting, and Australian citizens must obtain a TFN for tax obligations. Similarly, businesses operating in Australia need a TFN to manage their tax responsibilities effectively. Therefore, the requirement for a TFN is intricately linked to the need to report income for tax collection, making individuals who do not earn income exempt from the obligation to obtain one.