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Country guide

Christmas Island

Christmas Island is an Australian external territory; the Australian tax identifier system applies. Use the Australia (AU) TIN rules for Australian Tax File Numbers (TFN) and Australian Business Numbers (ABN). No territory-specific TIN exists.

CX CXR TIN guidance Last reviewed 2026-05-14
TIN status

No separate local TIN format is published for validation.

  • 1 Australian Government laws and services apply to Christmas Island unless specifically excluded.