International tax treaties

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It has been determined that NSW surcharge provisions are inconsistent with international tax treaties entered into by the Federal Government with certain nations. These international tax treaties are related to taxation and other matters and have been given the force of federal law.

In accordance with the international tax treaties, foreign persons from the following nations may not be subject to surcharge:

New Zealand
Finland
Germany
India
Japan
Norway
South Africa
Switzerland

Individuals that are citizens of the above nations purchasing residential-related property or who own land in their own capacity do not have to pay surcharge purchaser duty and surcharge land tax.

Surcharge purchaser duty or surcharge land tax liability for non-individuals, such as corporations, trusts or partnerships that arises because of an entity’s affiliation with these nations may also be affected by the international tax treaties.

Refunds may be available if you are from one of the nations concerned, and paid surcharge purchaser duty or surcharge land tax on or after 1 January 2021 (previously 1 July 2021). Eligible customers will need to apply for their refund before 30 November 2023.

Please refer to the below common questions and scenarios relating to international tax treaties.

Surcharge purchaser duty

Are individual and non-individual purchasers/transferees affected by the international tax treaties?

Yes, both individuals and non-individuals may be affected by the international tax treaties.

Individual purchasers/transferees that are citizens of the nations concerned acquiring residential-related property in their own capacity (not as trustee of a trust, partnership or corporation) are not subject to surcharge purchaser duty.

Any transaction for the acquisition of residential-related property involving corporations, trusts, partnerships or governments affiliated with the nations concerned may also be affected by the international tax treaties.

More information about the treatment of non-individuals can be found in Surcharge for corporations and trusts.

I am a citizen of one of the listed nations and paid surcharge purchaser duty. Am I eligible for a refund?

You may be eligible for a refund of surcharge purchaser duty paid on or after 1 January 2021, if you are from one of the nations concerned.

Revenue NSW will proactively identify customers and transactions that may be eligible for the removal of surcharge purchaser duty.

If your transaction has been identified for the removal of surcharge purchaser duty, a Revenue NSW representative will contact you by phone or email to make arrangements for the payments to be refunded.

I am not a citizen of one of these nations, can I get a refund?

No, only taxpayers from the nations concerned may be eligible for a refund.

Do citizens of the nations concerned need to hold a specific visa or satisfy any residence requirements?

No, a citizen of one of the above nations is not subject to surcharge purchaser duty regardless of their Australian visa type or presence in Australia.

I paid interest and penalty tax in addition to the surcharge purchaser duty amount. Am I entitled to a refund of interest and penalty tax?

Revenue NSW will proactively identify customers and transactions that may be eligible for the removal of surcharge purchaser duty.

If your transaction is eligible for the removal of surcharge purchaser duty, any interest or penalty tax you paid for the surcharge purchaser duty amount will also be refunded.

A Revenue NSW representative will contact you by phone or email to make arrangements for the payments to be refunded.

I am currently on a payment plan for outstanding debt relating to surcharge purchaser duty. How do I cancel my tax debt payment arrangement?

Revenue NSW will proactively identify customers and transactions that may be eligible for the removal of surcharge purchaser duty.

If you have been referred to tax debt and your transaction has been identified as one that may be eligible for the removal of surcharge purchaser duty liability, we will ask for action to be paused until the transaction has been reviewed.

A Revenue NSW representative will contact you by phone or email to make arrangements for the payments to be refunded if your transaction has been identified for the removal of surcharge purchaser duty.

Am I entitled to lost interest on the money while it was held by the NSW Government?

If your transaction is identified for a possible removal of surcharge liability, Revenue NSW will only refund surcharge purchaser duty and where applicable, interest or penalty tax you paid on the surcharge purchaser duty component.

Does the refund include any transfer duty I have paid?

No, any refund will be in relation to surcharge purchaser duty only.

How do I request a refund of surcharge purchaser duty?

Revenue NSW will proactively identify customers and transactions that may be eligible for the removal of surcharge purchaser duty.

If you have not been contacted by Revenue NSW and you believe that you are eligible for a refund of surcharge purchaser duty, please call 1300 139 814 or email duties@revenue.nsw.gov.au.

What information or documents do I need to supply to claim a refund of surcharge purchaser duty?

To ensure your transaction is eligible for the removal of surcharge purchaser duty and refund, the following must be supplied.

A certified copy of your current passport or citizenship certificate.
Bank details to receive your refund. This must include your BSB, account number and name of the account holder.

How long will it take to process my refund request?

Once Revenue NSW has received all the required evidentiary documents, your refund will be processed within 28 days.

How will I receive my refund?

All refunds will be made by electronic funds transfer (EFT) to an account in the name of the purchasers/transferees.

Can you pay my refund to an overseas bank account?

Revenue NSW will transfer refund payments to Australian bank accounts.

Revenue NSW will only consider arranging a transfer to an overseas bank account in exceptional circumstances.

Can I object to the decision of not being eligible for a refund, even though I paid surcharge purchaser duty and am a citizen of one of the listed nations?

There is no right of objection to a Revenue NSW decision regarding this matter. If you disagree with the decision, you should seek legal advice to determine if you have any other rights of review.

Who should I contact if I have more questions?

Find more information about Surcharge Purchaser Duty.

If you have more questions, you can call Revenue NSW on 1300 139 814.

Alternatively, you may choose to speak to your legal or conveyancing professional.

Are there any circumstances where I can receive a refund after the cut-off date?

Refunds may be available after 30 November 2023 where:

a payment has been made in the preceding 12 months at the time of applying for a refund, and Revenue NSW had not received a declaration of citizenship from the customer, or
a customer can provide evidence that they were not aware of their eligibility, such as Revenue NSW was unable to contact them.

Surcharge land tax

Are individual and non-individual customers affected by the international tax treaties?

Yes, both individuals and non-individuals may be affected by the international tax treaties.

Citizens of the nations concerned who own residential-related property in their own capacity (not as trustee of a trust, partnership or corporation), will no longer be subject to surcharge land tax.

Residential-related property owned by corporations, trusts, partnerships or governments affiliated with the nations concerned may also be affected by the international tax treaties.

I am a citizen of one of the listed nations and paid surcharge land tax. Am I eligible for a refund?

You may be eligible for a refund of surcharge land tax paid on or after 1 January 2021, if you are from one of the nations concerned.

Revenue NSW will proactively identify customers that may be eligible for the removal of surcharge land tax.

If you have been identified for the removal of surcharge land tax, a Revenue NSW representative will contact you by phone or email to make arrangements for the payments to be refunded.

I am not a citizen of one of the listed nations, can I get a refund?

No, only customers from one of the nations concerned may be eligible for a refund.

Do citizens of the nations concerned need to hold a specific visa or satisfy any residence requirements?

No, a citizen of one of the listed nations is not subject to surcharge land tax regardless of their Australian visa type or presence in Australia.

I paid interest and penalty tax in addition to the surcharge land tax amount. Am I entitled to a refund of interest and penalty tax?

Revenue NSW will proactively identify customers that may be eligible for the removal of surcharge land tax.

If you are eligible for the removal of surcharge land tax, any interest or penalty tax you paid for the surcharge land tax amount will also be refunded.

A Revenue NSW representative will contact you by phone or email to make arrangements for the payments to be refunded.

I no longer own that property, am I eligible for a refund?

You may be eligible for a refund if you paid surcharge land tax on or after 1 January 2021 and you are from one of the nations concerned.

Revenue NSW will proactively identify customers that may be eligible for the removal of surcharge land tax and arranging for the payments to be refunded to customers.

Alternatively, please lodge a return via our online services.

What if I’m no longer a citizen of one of the listed nations?

Revenue NSW will proactively identify customers that may be eligible for the removal of surcharge land tax and arranging for the payments to be refunded to customers.

If you are from one of the nations concerned and paid surcharge land tax on or after 1 January 2021, you may be eligible for a refund.

Please lodge a return via our online services.

I am currently on a payment plan for outstanding debt relating to surcharge land tax. How do I cancel my tax debt payment arrangement?

Revenue NSW will proactively identify customers that may be eligible for the removal of surcharge land tax.

If you have been referred to tax debt and you have been identified as eligible for the removal of surcharge land tax liability, we will ask for action to be paused until the transaction has been reviewed.

A Revenue NSW representative will contact you by phone or email to make arrangements for the payments to be refunded if your transaction has been identified for the removal of surcharge land tax.

Am I entitled to lost interest on the money while it was held by the NSW Government?

If you are identified for a possible removal of surcharge liability, Revenue NSW will only refund surcharge land tax and where applicable, interest or penalty tax you paid on the surcharge land tax component.

How do I update my foreign status and claim a refund?

You will need to lodge a return before 30 November 2023 via our online services.

You will need to update your foreign status by entering your country of citizenship and provide supporting documentation such as a passport or citizenship certificate.

Please also ensure your contact information and bank details are up to date. If you are identified as a customer eligible for a refund you will be notified.

Can you pay my refund to an overseas bank account?

Revenue NSW will transfer refund payments to Australian bank accounts.

Revenue NSW will only consider arranging a transfer to an overseas bank account in exceptional circumstances.

How long will it take to process my refund request?

Once Revenue NSW has received all the required evidentiary documents, your refund will be processed within 28 days.

Can I object to the decision of not being eligible for a refund, even though I paid surcharge land tax and am a citizen of one of the listed nations?

There is no right of objection to Revenue NSW decision regarding this matter. If you disagree with the decision, you should seek legal advice to determine if you have any other rights of review.

Who should I contact if I have more questions?

More information about surcharge land tax can be found on the Foreign Owner Surcharge page.

If you have more questions, you can call Revenue NSW on 1300 139 816. Alternatively, you may choose to speak to your legal or taxation professional.

Are there any circumstances where I can apply for a refund after the cut-off date?

There may be some cases where refund applications can be made after 30 November 2023:

Where a payment has been made in the preceding 12 months at the time of applying for a refund, and Revenue NSW had not received a declaration of citizenship from the customer.
Where a customer can provide evidence that they were not aware of their eligibility, such as Revenue NSW was unable to contact them.