---
title: "FIRB Foreign-Buyer Approval and State Stamp-Duty Surcharges in Australia"
country: australia
service: "firb-foreign-buyer-approval-and-state-surcharges"
category: housing
difficulty: complex
estimated_time: "30 days statutory federal decision window from the date the FIRB application fee is paid in full; state surcharge assessment runs separately through the buyer's conveyancer in the lead-up to settlement"
cost_range: "Federal FIRB application fee A$45,300 lowest tier (acquisitions A$1 million or less) rising in A$1 million increments to A$3,615,600 maximum cap for acquisitions over A$40 million; plus state foreign-purchaser surcharge of 9% (NSW), 8% (VIC), 8% (QLD), or 7% (WA) on the dutiable value at settlement; plus standard transfer duty; plus annual vacancy fee where the dwelling is vacant for more than half the year"
last_verified: 2026-05-18
canonical: https://publicservices.guide/australia/firb-foreign-buyer-approval-and-state-surcharges/
status: current
confidence: low
tags:
  - australia
  - firb
  - housing
  - "foreign-investment"
  - "stamp-duty"
  - surcharge
  - "established-dwelling-ban"
  - ato
  - treasury
  - "vacancy-fee"
sources:
  - https://foreigninvestment.gov.au/guidance/types-investments/residential-land
  - https://foreigninvestment.gov.au/news-and-reports/news/changes-foreign-purchases-established-dwellings
  - https://foreigninvestment.gov.au/guidance/general/key-concepts
  - https://foreigninvestment.gov.au/guidance/general/fees
  - https://www.ato.gov.au/individuals-and-families/investments-and-assets/foreign-resident-investments/foreign-investment-in-australia/residential-property-application-for-foreign-investors
  - https://www.ato.gov.au/about-ato/new-legislation/in-detail/international/banning-foreign-purchases-of-established-dwellings
  - https://www.ato.gov.au/individuals-and-families/investments-and-assets/foreign-resident-investments/foreign-investment-in-australia/vacancy-fee-return-for-foreign-owners
  - https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/surcharge-purchaser-duty
  - https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/foreign-purchaser-additional-duty-current-rates
  - https://qro.qld.gov.au/duties/investors/afad/
  - https://www.wa.gov.au/service/financial-management/taxation-and-duty/about-foreign-buyers-duty
  - https://ministers.treasury.gov.au/ministers/jim-chalmers-2022/media-releases/albanese-government-clamping-down-foreign-purchase
---

# FIRB Foreign-Buyer Approval and State Stamp-Duty Surcharges in Australia

**Country:** 🇦🇺 Australia  
**Last verified:** 2026-05-18  
**Estimated time:** 30 days statutory federal decision window from the date the FIRB application fee is paid in full; state surcharge assessment runs separately through the buyer's conveyancer in the lead-up to settlement  
**Cost:** Federal FIRB application fee A$45,300 lowest tier (acquisitions A$1 million or less) rising in A$1 million increments to A$3,615,600 maximum cap for acquisitions over A$40 million; plus state foreign-purchaser surcharge of 9% (NSW), 8% (VIC), 8% (QLD), or 7% (WA) on the dutiable value at settlement; plus standard transfer duty; plus annual vacancy fee where the dwelling is vacant for more than half the year

## Required documents

- **Passport**
  - Required: Valid passport — passport number, country of issue, and expiry date are entered into the foreign-investor profile
  - Cost: Free at the application stage (passport issuance is a separate process in the applicant's home country)
  - _Note:_ Identity anchor for the foreign-investor account held with the Australian Taxation Office. Full legal name as shown on the passport must match across the foreign-investor profile and the property contract.
- **Visa grant notice or VEVO record**
  - Required: Visa class and status — current visa grant notice or VEVO (Visa Entitlement Verification Online) record where the applicant holds an Australian visa
  - Cost: Free
  - _Note:_ Required for temporary residents to establish the foreign-person basis under the ordinarily-resident test. Temporary residents are foreign persons because the visa imposes a time limit on continued presence.
- **Foreign investor account ID**
  - Where to get: Issued by the ATO after first registration in Online services for foreign investors
  - Required: Account-level identifier carried across all applications by the same foreign person
  - _Note:_ First-time users register for the account before lodging the first application. Access to Online services for foreign investors uses myID (the new federal digital identity, replacing the legacy myGovID branding).
- **Property contract or contract of sale**
  - Required: Property address, lot and plan details (or title reference), purchase price or expected purchase price, vendor details, intended use, and expected settlement date
  - Where to get: Drafted by the vendor's solicitor or conveyancer; commonly drafted 'subject to FIRB approval'
  - _Note:_ The purchase price determines the federal application fee tier; the property address determines the state-surcharge regime that will apply at settlement.
- **Tax File Number or Australian Business Number**
  - Required: TFN (individual) or ABN (corporation) where the applicant holds one
  - Cost: Free (TFN and ABN are issued by the ATO)
  - _Note:_ Not all foreign-person applicants will hold a TFN or ABN at the time of the first application. The foreign-investor account ID identifies the applicant in the absence of a TFN.
- **Corporate structure documentation**
  - Required: For corporate or trustee applicants — beneficial ownership, shareholdings, and substantial-interest information sufficient for the ATO to determine whether the applicant is a foreign person under the statutory test
  - Where to get: Drawn from the applicant's own corporate records and trust deed
  - _Note:_ Where two or more persons each not ordinarily resident in Australia hold an aggregate substantial interest in a corporation, the corporation is a foreign person. Limited partnerships with foreign limited partners holding 20% individually or 40% in aggregate fall within the foreign-person definition.
- **Redevelopment plan and timeline**
  - Required: For applications relying on the significant-redevelopment exception to the established-dwelling ban — number of additional dwellings, demolition plan, construction timeline, evidence the property will be vacant at settlement
  - Conditions: At least 20 additional dwellings; property vacant at settlement; no part of the existing dwelling occupied from settlement until construction is complete; all construction completed within 4 years of approval
  - _Note:_ The narrowest of the three exceptions to the foreign-buyer ban on established dwellings. The 20-additional-dwelling threshold sits in FIRB Guidance Note 6 and is the operative test for whether the redevelopment exception applies.
- **Conveyancer or solicitor engagement**
  - Required: Australian-licensed conveyancer or solicitor for the property transaction
  - Why: State surcharge assessment is administered at the state revenue office and is typically completed by the conveyancer in the lead-up to settlement
  - _Note:_ A conveyancer or solicitor is the operational bridge between the federal approval (held by the buyer) and the state-surcharge settlement (paid to the relevant state revenue office). Engagement at the contract stage is the standard practical step.

## Costs

- **FIRB application fee — A$1 million or less acquisition:** 45300 AUD — Lowest tier of the foreign person residential land application fee schedule for the 2025-26 financial year. Fee rises in A$1 million increments through higher acquisition-value bands. Indexed every 1 July.
- **FIRB application fee — maximum cap (acquisitions over A$40 million):** 3615600 AUD — Maximum cap for the highest acquisition-value tier in the 2025-26 financial year fee schedule. Established-dwelling tiers (where an exception applies) sit in a higher fee band than new-dwelling tiers in the same purchase-price band — the established-dwelling tier multiplier was tripled in the August 2024 fee schedule revision.
- **New or near-new dwelling exemption certificate initial fee (developers) (optional):** 65200 AUD — Initial application fee for a property developer applying for a new or near-new dwelling exemption certificate for the 2025-26 financial year. Separate from the standard residential-land application fee paid by an individual foreign buyer.
- **Annual vacancy fee — minimum reported (A$1 million or less acquisition tier, established dwelling) (optional):** 84600 AUD — waived if The dwelling was residentially occupied or genuinely available for rent for at least 183 days in the vacancy year — Reported minimum annual vacancy fee for vacancy years starting on or after 9 April 2024 for established dwellings in the lowest acquisition-value tier (up from A$14,100 before the April 2024 revision). The annual vacancy fee is double the original application fee paid before acquisition. The maximum reported annual vacancy fee for acquisitions of A$40 million or more was A$6,714,600 (up from A$1,119,100).

## Steps

### 1. Confirm Whether You Are a Foreign Person

- Work through the ordinarily-resident test (Applicant): the person must have been in Australia for 200 or more days of the preceding 12-month period AND the person's continued presence must not be subject to any limitation as to time imposed by law
- Australian citizens are not foreign persons regardless of where they currently live
- A New Zealand citizen who holds or is eligible for a special category visa is exempt from the federal residential-land approval requirement
- Holders of an Australian permanent residency visa are generally not classed as foreign persons for federal purposes; state-surcharge regimes apply their own residency tests
- Temporary visa holders (student, working-holiday, temporary skilled work, bridging visas) are foreign persons because the visa imposes a time limit on continued presence
- For corporate or trustee applicants, the substantial-interest test applies — a corporation is a foreign person where a person not ordinarily resident in Australia, a foreign corporation, or a foreign government holds a substantial interest, or where two or more such persons hold an aggregate substantial interest

> **Tip:** If you fall under a listed exemption — Australian citizen, New Zealand citizen with a special category visa, or one of the spousal joint-tenancy exceptions — you do not need federal approval. Confirm the exemption with the conveyancer before assuming it applies.

### 2. Confirm the Property Type and Check the Established-Dwelling Ban

- Determine whether the property is vacant residential land, a new dwelling, a near-new dwelling, or an established dwelling (Applicant + conveyancer)
- From 1 April 2025 to 30 June 2029, foreign persons cannot purchase established dwellings unless a narrow exception applies
- The three exceptions are: significant redevelopment (demolish and build at least 20 additional dwellings within 4 years of approval, vacant at settlement, no occupation from settlement until construction is complete); the Pacific Australia Labour Mobility (PALM) scheme exception (a foreign-owned company that employs Pacific or Timor-Leste workers and is required to provide housing for them); and the commercial-scale housing exception (acquisitions of one or more established dwellings in multi-unit developments supporting commercial-scale housing — retirement villages, assisted living, aged care, student accommodation)
- Vacant residential land, new dwellings, and near-new dwellings are outside the ban scope; approval is typically granted for vacant land conditional on construction being completed within 4 years and the land not being sold until the construction is complete

> **Tip:** From the federal portal: 'from 1 April 2025, foreign persons (including temporary residents and foreign-owned companies) will be temporarily banned from purchasing established dwellings in Australia unless an exception applies.' The 2026-27 Budget extended the ban from the original 31 March 2027 end-date to 30 June 2029.

### 3. Calculate the Federal Application Fee

- Read the current Schedule of Fees on foreigninvestment.gov.au for the 2025-26 financial year (or current financial year at the time of application — fees are indexed on 1 July)
- Foreign person residential land application fees start at A$45,300 for acquisitions of A$1 million or less and rise in A$1 million increments
- The maximum cap is A$3,615,600 for acquisitions of more than A$40 million
- Established-dwelling fees (where an exception applies) sit in a higher fee band than new-dwelling fees in the same purchase-price tier — the established-dwelling tier multiplier was tripled in the August 2024 fee schedule revision
- Property developers applying for a new or near-new dwelling exemption certificate paid an initial application fee of A$65,200 for the 2025-26 financial year — a separate fee structure

> **Tip:** The exact AUD figure for the buyer's specific property-value tier should be confirmed against the current Schedule of Fees on foreigninvestment.gov.au at the time of application. Intermediate tier amounts (A$1m-A$2m, A$2m-A$3m, A$3m-A$5m, A$5m-A$10m, A$10m-A$20m, A$20m-A$40m) are set out in Guidance Note 10.

_Links:_
- [Federal portal — Schedule of Fees and Guidance Notes](https://foreigninvestment.gov.au/guidance/general/fees)

### 4. Lodge the Application Through ATO Online Services for Foreign Investors

- Log in to Online services for foreign investors at the ATO portal using myID (Applicant). First-time users register for a foreign-investor account and are issued a foreign investor account ID
- Complete and update the foreign-person profile (contact details, identity, visa status if applicable)
- From the dashboard, select Add → Start, and select the residential application type that applies (vacant land, new or near-new dwelling, established dwelling under an exception, exemption certificate)
- Complete the property and intent details for the specific acquisition — property type, address and state/territory, lot and plan details, purchase price, vendor details, intended use, settlement date
- Pay the application fee in full to the ATO — the 30-day statutory decision clock starts only when the correct fee has been paid in full
- Submit the application

> **Tip:** Where the contract has been drafted 'subject to FIRB approval', lodge the application immediately after signing so that the 30-day clock starts as early as possible relative to the contract's approval-condition deadline.

### 5. Receive the ATO Decision

- The ATO decides the application within the statutory 30-day window from the date of fee payment, subject to extensions for complex assessments (Authority — ATO)
- Outcomes take one of three forms: a no-objection notification (approval) — the buyer can proceed to purchase the specific property subject to any conditions attached; an approval with conditions — common conditions include time limits on construction (typically 4 years for vacant land), restrictions on selling before construction is complete, and reporting obligations; or a refusal with reasons provided
- Complex applications including corporate-buyer applications, redevelopment-exception applications under the established-dwelling exception, and applications by foreign government investors can take longer and may attract requests for further information that pause the clock
- Federal merits review of a foreign-investment decision is available through the Administrative Review Tribunal (ART), the body that replaced the Administrative Appeals Tribunal on 14 October 2024, within the statutory time limits

> **Tip:** Keep the approval notice with the property file — the buyer's conveyancer will require it at settlement and downstream compliance (annual vacancy fee returns, audit-program enquiries) refers back to the original approval.

### 6. Complete the Purchase and Pay the State Surcharge at Settlement

- After approval, the buyer can enter into a binding contract (or remove the FIRB-approval condition from an existing conditional contract) to purchase the specific property covered by the approval (Applicant + conveyancer)
- At settlement, the buyer pays standard state transfer duty plus the applicable state foreign-purchaser surcharge to the relevant state revenue office — Revenue NSW (Surcharge Purchaser Duty 9%), State Revenue Office Victoria (Foreign Purchaser Additional Duty 8%), Queensland Revenue Office (Additional Foreign Acquirer Duty 8%), or RevenueWA (Foreign Buyers Duty 7%)
- Both duties are calculated on the dutiable value (the greater of the purchase price or unencumbered value) and are typically assessed and remitted by the buyer's conveyancer
- NSW Surcharge Purchaser Duty is payable on the earlier of 3 months from the contract date or settlement; other states require the surcharge to be paid at settlement together with standard transfer duty
- Tasmania, South Australia, the Northern Territory, and the Australian Capital Territory do not currently impose a foreign-purchaser surcharge of the same character — confirm the local position with the relevant state or territory revenue office at the time of purchase

> **Tip:** Use the state revenue office's online duty calculator to confirm the total state stamp-duty cost — standard transfer duty plus the foreign-purchaser surcharge — before signing or removing the FIRB-approval condition.

### 7. Lodge the Annual Vacancy Fee Return Each Vacancy Year

- For every vacancy year after acquisition, the foreign owner must lodge an annual vacancy fee return with the ATO within 30 days of the end of the vacancy year, even when the dwelling was residentially occupied for the required 183 days (Owner)
- The dwelling is treated as residentially occupied where any of the following hold for at least 183 days of the vacancy year: the owner or a relative genuinely occupied the dwelling as a residence; the dwelling was genuinely occupied as a residence under a lease or licence with minimum terms of 30 days; or the dwelling was made genuinely available as a residence on the rental market with minimum lease terms of 30 days
- The 183 days need not be one continuous block — multiple continuous periods of at least 30 days each across the vacancy year aggregate
- If the property is not residentially occupied for at least 183 days, an annual vacancy fee is payable. For vacancy years starting on or after 9 April 2024, the vacancy fee is double the original application fee paid before acquisition; for earlier vacancy years, the vacancy fee equals the original application fee
- If the original application fee was waived, the vacancy fee is calculated on the lowest application fee that would otherwise have been payable (A$29,400 as the reported waived-fee floor)

> **Tip:** Short-stay rental periods of less than 30 days do not count toward the 183-day threshold — a dwelling let exclusively through short-stay platforms is generally treated as not residentially occupied. Plan rental arrangements with the 30-day minimum lease term in mind.

## FAQ

### What does the established-dwelling ban actually prohibit?

From 1 April 2025 to 30 June 2029, foreign persons (including temporary residents and foreign-owned companies) are temporarily banned from purchasing established dwellings in Australia unless a narrow exception applies. The ban was originally legislated to end 31 March 2027; the 2026-27 Budget extended the ban for an additional two years and three months to 30 June 2029. An established dwelling is a dwelling that has been previously sold or occupied (as distinct from a new dwelling, which has not). Vacant residential land, new dwellings, and near-new dwellings are outside the ban scope and remain available to foreign buyers with federal approval. Three narrow exceptions to the ban are recognised: the significant-redevelopment exception (demolish and build at least 20 additional dwellings within 4 years), the Pacific Australia Labour Mobility (PALM) scheme exception (a foreign-owned company that employs Pacific or Timor-Leste workers and is required to provide housing for them), and the commercial-scale housing exception (acquisitions of established dwellings in multi-unit developments supporting commercial-scale housing — retirement villages, assisted living, aged care, student accommodation).

### When does the 30-day statutory decision clock start?

The federal portal states that 'the statutory timeframe of 30 days for making a decision will not start until the correct fee has been paid'. The clock therefore starts when the ATO has received the application fee in full at the correct tier for the acquisition value. The ATO confirms that 'it can take up to 30 days to consider an application after we have received full payment of the fee'. Where the fee paid is short of the correct tier, the application is not on the clock until the correct fee is paid. In practice, simple residential applications by individuals for a new dwelling or vacant land in the lowest fee tier are often decided within the 30-day window. Complex applications — corporate-buyer applications, redevelopment-exception applications, and applications by foreign government investors — can take longer and may attract requests for further information that pause the clock.

### Can I buy a brand-new apartment under the established-dwelling ban?

Yes. A brand-new apartment that has never been sold or occupied is treated as a new dwelling, not an established dwelling, and is outside the ban scope. Foreign buyers (including temporary residents) can apply for federal approval to buy a new dwelling. The standard fee schedule applies to the application; the buyer also pays the relevant state foreign-purchaser surcharge at settlement plus standard transfer duty. A near-new dwelling — one that has been previously sold but has not been occupied for more than a short period — is also generally outside the ban scope; the ATO can confirm whether a specific property qualifies as near-new.

### What is the annual vacancy fee and when does it apply?

The annual vacancy fee applies to a foreign-owner-acquired residential dwelling that is not residentially occupied or genuinely available for rent for at least 183 days in a 12-month vacancy year. Residential occupancy counts where the owner or a relative genuinely occupied the dwelling as a residence, or where the dwelling was genuinely occupied as a residence under a lease or licence with minimum terms of 30 days, or where the dwelling was made genuinely available as a residence on the rental market with minimum lease terms of 30 days. Short-stay rental periods of less than 30 days do not count. The 183 days need not be one continuous block — multiple continuous periods of at least 30 days each across the vacancy year aggregate. For vacancy years starting on or after 9 April 2024, the annual vacancy fee is double the original application fee paid before acquisition. The annual vacancy fee return must be lodged with the ATO within 30 days of the end of every vacancy year, even when the dwelling was residentially occupied for the required 183 days — the return is the trigger that records occupancy.

### How does the state surcharge interact with standard transfer duty?

The state foreign-purchaser surcharge is paid on top of standard transfer duty, not instead of it. Both are calculated on the same dutiable value (the greater of the purchase price or unencumbered value), but under different rate schedules. Standard transfer duty applies to every property buyer, foreign or domestic, under each state's general duty schedule. The foreign-purchaser surcharge applies only to foreign persons under each state's foreign-purchaser regime — 9% in New South Wales (Surcharge Purchaser Duty), 8% in Victoria (Foreign Purchaser Additional Duty), 8% in Queensland (Additional Foreign Acquirer Duty), or 7% in Western Australia (Foreign Buyers Duty / Foreign Transfer Duty). Tasmania, South Australia, the Northern Territory, and the Australian Capital Territory do not currently impose a comparable foreign-purchaser surcharge of this magnitude. Both layers are paid to the relevant state revenue office at settlement, with the conveyancer typically handling the assessment and remittance.

### What happens if I am refused?

A refusal is one of three possible outcomes of an application — alongside a no-objection notification (approval) and an approval with conditions. The ATO provides reasons with a refusal. A refused application can be re-lodged after the deficiency that caused the refusal has been addressed; the application fee is generally required again because the previous fee was applied to the refused application. Federal merits review of a foreign-investment decision is available through the Administrative Review Tribunal (ART) — the body that replaced the Administrative Appeals Tribunal on 14 October 2024 — within the statutory time limits. The applicant should obtain Australian legal advice before lodging a merits review application, given the procedural and evidentiary requirements.

### What is the ordinarily-resident test?

A natural person is ordinarily resident in Australia only if both conditions are met: the person has been in Australia for 200 or more days of the preceding 12-month period; and the person's continued presence in Australia is not subject to any limitation as to time imposed by law. Australian citizens are not foreign persons regardless of where they currently live or how many days they have recently been in Australia. A New Zealand citizen who holds or is eligible for a special category visa is exempt from the federal residential-land approval requirement. Holders of an Australian permanent residency visa are generally not classed as foreign persons for federal purposes — though a permanent resident who has actually been outside Australia for more than 165 days in the preceding 12-month period may fail the 200-day limb of the test and be classed as foreign in that 12-month period. State regimes apply their own residency tests for surcharge-duty exposure.

### Can I sign a contract before I get approval?

Signing a binding unconditional contract before obtaining federal approval breaches the federal regime and can attract civil and criminal penalties under the Foreign Acquisitions and Takeovers Act 1975, plus divestiture orders requiring sale of the property. The standard practical solution is to draft the contract 'subject to FIRB approval' — a conditional contract where the obligation to complete is conditional on the buyer obtaining federal approval by a specified date. The buyer then lodges the application after signing and either completes on approval or cancels under the condition. The conditional-contract approach is widely used and is the recommended practical pathway for a foreign person buying residential property in Australia.

### What are the consequences of breaching the federal regime?

The Australian Taxation Office runs an enforcement program for residential property compliance. Breaches can attract civil and criminal penalties under the Foreign Acquisitions and Takeovers Act 1975, divestiture orders requiring sale of the property, and pecuniary penalties calculated on the value of the property or the consideration paid. The 2025-26 federal Budget funded the ATO and the Treasury with an additional A$5.7 million over 4 years for compliance and screening, plus A$8.9 million over 4 years (and A$1.9 million ongoing from 2029-30) to support an audit program targeting land banking. Breaches typically include acquiring property without obtaining required approval, breaching a condition attached to an approval (for example failing to complete construction within the 4-year window for vacant land), and failing to lodge the annual vacancy fee return.

## Local tips

- From 1 April 2025 to 30 June 2029, foreign persons cannot purchase established dwellings unless a narrow exception applies — the ban was originally legislated to end 31 March 2027 and was extended in the 2026-27 Budget to 30 June 2029
- Contracts of sale should be drafted 'subject to FIRB approval' so the buyer can lodge the application and either complete on approval or cancel under the condition; signing a binding unconditional contract before approval breaches the federal regime
- The 30-day statutory decision clock at the ATO starts only when the correct application fee has been paid in full, not when the application is first lodged
- Calculate the full cost stack before signing — the federal application fee plus the state surcharge plus standard transfer duty plus the annual vacancy fee exposure can add hundreds of thousands of dollars on top of the purchase price
- The annual vacancy fee return must be lodged within 30 days of the end of each vacancy year even when the dwelling was residentially occupied for the required 183 days — the return is the trigger that records occupancy, and a missed return is itself a separate breach
- Short-stay rental periods of less than 30 days do not count toward the 183-day residential-occupancy threshold for the annual vacancy fee; a dwelling let exclusively through short-stay platforms is generally treated as vacant

## Sources

- [The Treasury — Foreign Investment Review Board](https://foreigninvestment.gov.au/guidance/types-investments/residential-land) — accessed 2026-05-18 — _T1_ — Federal portal residential-land guidance (last updated 12 December 2025): 'From 1 April 2025 to 31 March 2027, foreign investors are generally prohibited from purchasing established dwellings.' The portal also states the annual vacancy fee applies if the property is 'not residentially occupied or genuinely available for rent for more than 183 days' per vacancy year. For vacant residential land, approval is typically granted 'conditional upon the construction being completed within 4 years and the land not being sold until the construction is complete.' Federal foreign-investment policy is set by the Treasury through the Foreign Investment Review Board; foreigninvestment.gov.au is the canonical federal portal.
- [The Treasury — Foreign Investment Review Board](https://foreigninvestment.gov.au/news-and-reports/news/changes-foreign-purchases-established-dwellings) — accessed 2026-05-18 — _T1_ — Federal portal news (last updated 17 February 2025): 'from 1 April 2025, foreign persons (including temporary residents and foreign-owned companies) will be temporarily banned from purchasing established dwellings in Australia unless an exception applies.' The ban was originally legislated to expire on 31 March 2027.
- [The Treasury — Foreign Investment Review Board](https://foreigninvestment.gov.au/guidance/general/key-concepts) — accessed 2026-05-18 — _T1_ — Federal portal key-concepts page (last updated 12 December 2025) defines foreign person and ordinarily resident. 'To be ordinarily resident in Australia you must be in Australia during 200 or more days of the preceding 12-month period.' The person's 'continued presence in Australia must not be subject to any limitation.' Foreign person includes a person not ordinarily resident in Australia; a corporation in which a person not ordinarily resident, a foreign corporation, or a foreign government holds a substantial interest; trustees of trusts meeting similar tests; foreign governments; and limited partnerships where foreign limited partners hold 20% individually or 40% in aggregate. A New Zealand citizen who holds or is eligible for a special category visa is exempt from the requirement to obtain foreign investment approval for residential land.
- [The Treasury — Foreign Investment Review Board](https://foreigninvestment.gov.au/guidance/general/fees) — accessed 2026-05-18 — _T1_ — Federal portal fees page (last updated 2 January 2026) confirms 'the statutory timeframe of 30 days for making a decision will not start until the correct fee has been paid' and 'fees are indexed on 1 July each year'. The 2025-26 financial-year fee schedule (Schedule of Fees v5, 1 July 2025) sets foreign person residential land application fees starting at A$45,300 for acquisitions of A$1 million or less, rising in A$1 million increments, to a maximum cap of A$3,615,600 for acquisitions of more than A$40 million. New or near-new dwelling exemption certificate initial application fee for property developers was A$65,200 for the 2025-26 financial year. Established-dwelling fees (where an exception applies) sit in a higher fee band than new-dwelling fees in the same purchase-price tier; the established-dwelling tier multiplier was tripled in the August 2024 fee schedule revision. snippet_source: WebSearch snippet pathway for the underlying Schedule of Fees v5 PDF which returned binary-corrupt via direct WebFetch.
- [Australian Taxation Office](https://www.ato.gov.au/individuals-and-families/investments-and-assets/foreign-resident-investments/foreign-investment-in-australia/residential-property-application-for-foreign-investors) — accessed 2026-05-18 — _T1_ — The Australian Taxation Office accepts and decides residential foreign-investment applications, collects application fees, enforces conditions, runs the residential-property audit and screening program, and administers the annual vacancy fee return. Applications are lodged through Online services for foreign investors, accessed via myID (the new federal digital identity replacing legacy myGovID branding). The ATO notes: 'It can take up to 30 days to consider an application after we have received full payment of the fee.' First-time users register for a foreign-investor account and are issued a foreign investor account ID. Required identifying information includes full legal name, date of birth, current residential address, phone, email, passport details, visa class and status, TFN or ABN where held, and foreign-investor account ID. Property-specific information includes property type, address and state/territory, lot and plan details, purchase price, vendor details, intended use, and settlement date. snippet_source: WebSearch snippet pathway; ato.gov.au returns HTTP 403 on direct WebFetch as durable WAF behaviour, not a transient outage.
- [Australian Taxation Office](https://www.ato.gov.au/about-ato/new-legislation/in-detail/international/banning-foreign-purchases-of-established-dwellings) — accessed 2026-05-18 — _T1_ — ATO new-legislation page on the foreign-buyer ban on established dwellings. The ban runs from 1 April 2025 to 30 June 2029 following the 2026-27 Budget extension (originally 31 March 2027). The three narrow exceptions are the significant-redevelopment exception (demolish and build at least 20 additional dwellings within 4 years of approval, vacant at settlement, no part of the existing dwelling occupied from settlement until construction is complete), the Pacific Australia Labour Mobility (PALM) scheme exception, and the commercial-scale housing exception (acquisitions of one or more established dwellings in multi-unit developments supporting commercial-scale housing — retirement villages, assisted living, aged care, student accommodation). snippet_source: WebSearch snippet pathway; ato.gov.au returns HTTP 403 on direct WebFetch as durable WAF behaviour.
- [Australian Taxation Office](https://www.ato.gov.au/individuals-and-families/investments-and-assets/foreign-resident-investments/foreign-investment-in-australia/vacancy-fee-return-for-foreign-owners) — accessed 2026-05-18 — _T1_ — ATO vacancy-fee-return page. A foreign owner must lodge an annual vacancy fee return within 30 days of the end of each vacancy year, even when the dwelling was residentially occupied for the required 183 days. Residential occupancy counts where the owner or a relative genuinely occupied the dwelling as a residence, or where the dwelling was genuinely occupied as a residence under a lease or licence with minimum terms of 30 days, or where the dwelling was made genuinely available as a residence on the rental market with minimum lease terms of 30 days. Short-stay rental periods of less than 30 days do not count. The 183 days need not be one continuous block. For vacancy years starting on or after 9 April 2024, the annual vacancy fee is double the original application fee paid before acquisition; for earlier vacancy years, the vacancy fee equals the original application fee. Where the original application fee was waived, the vacancy fee is calculated on the lowest application fee that would otherwise have been payable (A$29,400 reported floor). snippet_source: WebSearch snippet pathway; ato.gov.au returns HTTP 403 on direct WebFetch as durable WAF behaviour.
- [Revenue NSW](https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/surcharge-purchaser-duty) — accessed 2026-05-18 — _T1_ — Surcharge Purchaser Duty is imposed on foreign persons acquiring residential-related property in New South Wales. The current rate is 9% of the dutiable value (the greater of the purchase price or value) for transactions on or after 1 January 2025, up from 8% during 1 July 2017 to 31 December 2024 (and 4% for 21 June 2016 to 30 June 2017). The surcharge is payable on the earlier of 3 months from the contract date or settlement. A permanent resident who has actually been in Australia for at least 200 days in the 12-month period prior to the liability date is exempt from Surcharge Purchaser Duty for transactions entered into on or after 20 June 2017.
- [State Revenue Office Victoria](https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/foreign-purchaser-additional-duty-current-rates) — accessed 2026-05-18 — _T1_ — Foreign Purchaser Additional Duty (FPAD) applies to foreign purchasers acquiring residential property in Victoria. The current rate is 8% for contracts, transactions, agreements and arrangements entered into on or after 1 July 2019 (up from 7% during 1 July 2016 to 30 June 2019, and 3% during 1 July 2015 to 30 June 2016). The State Revenue Office Victoria administers the regime. Last updated 11 December 2025.
- [Queensland Revenue Office](https://qro.qld.gov.au/duties/investors/afad/) — accessed 2026-05-18 — _T1_ — Additional Foreign Acquirer Duty (AFAD) applies in Queensland on top of standard transfer duty for dutiable transactions involving AFAD residential land where the acquirer is a foreign acquirer. The current rate is 8%, effective for transactions on or after 1 July 2024 — raised from the previous 7% which applied between 1 July 2018 and 30 June 2024 (an earlier 3% rate applied 1 October 2016 to 30 June 2018). The regime is grounded in the Duties Act 2001 (Qld). A foreign acquirer can be a foreign individual, foreign corporation or foreign trustee. snippet_source: WebSearch snippet pathway; qro.qld.gov.au returns HTTP 403 on direct WebFetch as part of a regional WAF cluster mirror behaviour.
- [RevenueWA — Department of Treasury and Finance, Western Australia](https://www.wa.gov.au/service/financial-management/taxation-and-duty/about-foreign-buyers-duty) — accessed 2026-05-18 — _T1_ — Foreign Transfer Duty (Foreign Buyers Duty) imposes an additional 7% duty on the dutiable value for certain transactions and landholder acquisitions involving foreign persons or entities acquiring residential property in Western Australia. Foreign transfer duty is 'charged on 7% of the dutiable value of the residential property acquired by the foreign person, determined by the greater of the consideration paid or unencumbered value of the residential property'. The regime took effect on 1 January 2019, established by the Duties Amendment (Additional Duty for Foreign Persons) Bill 2018 amending the Duties Act 2008 (WA). The person liable to pay duty is generally the purchaser, transferee or person receiving the dutiable property. A foreign person can be a foreign individual, foreign corporation or foreign trustee; individuals who are not Australian citizens are foreign individuals unless they hold a permanent or special category visa as determined by the Department of Home Affairs. The duty is administered by RevenueWA within the Department of Treasury and Finance, Western Australia. Last updated 7 May 2026.
- [The Treasury — Treasurer's media release](https://ministers.treasury.gov.au/ministers/jim-chalmers-2022/media-releases/albanese-government-clamping-down-foreign-purchase) — accessed 2026-05-18 — _T1_ — Treasurer's media release on the foreign-buyer ban policy. The Government funded the ATO and the Treasury with an additional A$5.7 million over 4 years for compliance and screening, plus A$8.9 million over 4 years (and A$1.9 million ongoing from 2029-30) to support an audit program targeting land banking. The Pacific Australia Labour Mobility (PALM) scheme exception to the foreign-buyer ban allows a foreign-owned company that employs workers from Pacific island countries or Timor-Leste, and is required to provide housing for those workers, to purchase an established dwelling to house its Australian-based workers.

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