The short answer is yes. You can legally hold and use an Australian Business Number (ABN) and a Tax File Number (TFN) simultaneously. In fact, if you are doing both freelance work and a regular payroll job, the Australian Taxation Office (ATO) requires you to have both to stay compliant.
However, for visa holders, the challenge isn’t the tax—it’s the total combined hours.1. How It Works (The Tax Perspective)
Think of these as two different “buckets” for your income that ultimately pour into the same tax return at the end of the year.
- The TFN Bucket: Used for your regular job (e.g., retail, hospitality). Your employer deducts tax before paying you (PAYG) and pays your superannuation.
- The ABN Bucket: Used for your “Sole Trader” work (e.g., Uber, graphic design, tutoring). You must invoice your clients, manage your own tax savings, and pay your own super.
- The Result: At tax time, you report income from both sources. Your total tax is calculated based on your combined annual earnings.
2. The “48-Hour” Trap (The Visa Perspective)
If you are on a Student Visa (Subclass 500) in 2026, the Department of Home Affairs does not care how many jobs you have, but they care deeply about the total hours you spend working.
- The Combined Limit: Your total hours (TFN Job + ABN Work) must not exceed 48 hours per fortnight while your course is in session.
- Tracking ABN Hours: Unlike TFN jobs where your hours are on a payslip, ABN work requires you to keep a contemporaneous logbook. If the Department audits you, they will look at your invoices and travel logs (e.g., Uber/Doordash apps) to calculate your time.
- The “Work” Definition: Managing your own business or performing “admin” for your ABN is legally considered work and counts toward your 48-hour limit.
3. 2026 Compliance Checklist
| Feature | TFN Job (Employee) | ABN Work (Sole Trader) |
| Tax Withheld | Automatically by employer. | You must save approx. 15-30% yourself. |
| Superannuation | Paid by employer (12%). | You must pay yourself if desired. |
| Visa Tracking | Visible on Single Touch Payroll. | Tracked via invoices/apps/logbooks. |
| Total Hours | [TFN Hours] + [ABN Hours] ≤ 48 Hours per Fortnight |
4. Tax-Free Threshold Alert
When you have two jobs, you can only claim the Tax-Free Threshold ($18,200) on one of them.
- The Best Strategy: Usually, you claim the threshold on your TFN job (the one that pays you more consistently) so you get more “take-home” pay.
- The Risk: If you claim it on both, you will likely end up with a large tax debt when you lodge your return in July 2026.
