A、if you change your name. B、only once in a lifetime. C、when you claim a government benefit. B

TAX OFFICER: Good morning, Tax Office. How can I help you?
APPLICANT: I’d like to apply for a tax file number.
TAX OFFICER: Are you a citizen?
APPLICANT: No, but I’m told I still need a number.
TAX OFFICER: So, what is your residency status? Are you a permanent migrant or perhaps a temporary visitor?
APPLICANT: Oh...I’m...I’m a permanent migrant.
          The applicant is a permanent migrant, so the letter C has been circled. Now we shall begin. You should answer the questions as you listen because you will not hear the recording a second time. Listen carefully and answer questions 1 to 4.
TAX OFFICER: Good morning, Tax Office. How can I help you?
APPLICANT: I’d like to apply for a tax file number.
TAX OFFICER: Are you a citizen?
APPLICANT: No, but I’m told I still need a number.
TAX OFFICER: So, what is your residency status? Are you a permanent migrant or perhaps a temporary visitor?
APPLICANT: Oh...I’m...I’m a permanent migrant.
TAX OFFICER: And you need a TFN?
APPLICANT: A what?
TAX OFFICER: A TFN—it stands for Tax File Number.
APPLICANT: Yes, what is that exactly?
TAX OFFICER: It’s a unique number we issue to individuals and organizations to help administer tax collection and other government systems.
APPLICANT: Why do I need one?
TAX OFFICER: In actual fact, you don’t.
APPLICANT: What do you mean?
TAX OFFICER: It’s not compulsory, you know.
APPLICANT: But...I should get one?
TAX OFFICER: Well, it’s a good idea, otherwise you’ll have more tax withheld from your wages or salary--in fact, you won’t be eligible to participate in the PAYE (that’s ’pay-as-you-earn’) system and you couldn’t apply for income support or other benefits. You wouldn’t have to pay the Medicare levy but then you wouldn’t be entitled to claim Medicare benefits either.
APPLICANT: I’d better have one then.
TAX OFFICER: Okay. So, you’re currently living in this country, right?
APPLICANT: Yes.
TAX OFFICER: What kind of visa do you have: a working visa?
APPLICANT: Well, I did have one because after my student visa expired I went back home and worked for a year before applying for a job here. The job turned out to be permanent and full time and my employers wanted me to settle here...so I now have a permanent migrant visa.
TAX OFFICER: Now, once you have a file number you never need to reapply, even if your circumstances change, for example, if you get married or decide to take an English name. They’ll even use the same one when you retire and apply for a government pension.
APPLICANT: I see.
TAX OFFICER: Have you ever had a TFN before?
APPLICANT: No.
TAX OFFICER: Right...let’s get on with the application process now.