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Landowners liable for land tax or surcharge land tax must declare their foreign status. Learn how to check and update your foreign status in Land Tax Online.
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Revenue NSW collects the citizenship and Australian residency details of people who own land in New South Wales (NSW).
This information helps us assess a landowner’s liability for surcharge land tax, which is levied on foreign persons who own residential land.
Some landowners must pay both land tax and surcharge land tax.
We work with other government agencies to confirm the foreign status details provided by landowners.
If the details are inconsistent, we conduct investigations to ensure landowners comply with their tax obligations. Read more about land tax investigations.
Who needs to check and update
If you are an Australian citizen, you only need to update your foreign status when you lodge a land tax return for the first time.
You must keep your foreign status up to date with Revenue NSW if you:
are not an Australian citizen, or
hold the following Australian visas:
Permanent visa (you are a permanent resident).
Partner (provisional) visa (subclass 309 or 820).
Retirement visa (subclass 410 and 405).
Note
Permanent residents who live overseas for more than 165 days in a calendar year (166 days in a leap year) are liable for surcharge land tax unless eligible for an exemption.
If you are not an Australian citizen and own land in NSW, you must update your foreign status when you become aware that your residency in Australia affects your liability for surcharge land tax.
You must update your status by:
31 March (for new customers), or
the due date of your assessment notice.
What you need to provide
You must provide some or all the following details, depending on whether this is your first or subsequent declaration:
Your country of citizenship.
Permanent residency / special category visa status details.
Whether you are ordinarily resident in Australia (you have been in Australia for 200 or more days in a calendar year).
The date you became a citizen of the selected country.
If you do not have a MyServiceNSW Account, you can create one on the Service NSW website. To create an account without an Australian contact number you will need to set up 2-step authentication through an authenticator app.
Log in to Land Tax Online using your client ID and correspondence ID for land tax.
Your client ID and correspondence ID can be found at the top of your most recent correspondence from Revenue NSW.
On the Land tax overview page, select Settings in the top menu, then select Foreign status. The foreign status of landowners, including citizenship and residency is displayed.
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Update foreign status
Select Edit foreign status.
Select Update details.
If this is the first time you have updated your details (lodged a return), you need to update the following information:
Landowner’s contact details.
Postal address.
Communications preference.
Deceased estate information (if applicable).
In the Foreign status section, select Edit.
Answer the questions, then select Save.
A green box with Foreign status updated, finish your land tax details to submit appears.
Select Next.
Confirm your landholding information. This includes confirming any existing exemptions or concessions, or applying for an exemption or concession, select Next.
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Review and submit
Read and accept the declarations.
Select Submit.
A green box with Return successfully submitted confirms that your return has been received.
What happens next
After you update your foreign status, Revenue NSW will:
review all the information you provided, and
contact you if more information is needed, outlining when it is due.
You can upload additional documents in Land Tax Online. If you do not provide the additional information requested by the due date, we will assess your liability for surcharge land tax using the information you originally submitted.
Revenue NSW will advise you of the outcome of your submission in writing or by phone.
If you have previously received an assessment notice and a change is required, we will send you a new notice.
Any payments you have already made will be applied to your new assessment. If you have a credit, we will issue a refund.
provide information that is false or misleading, or
deliberately avoid our requests for information.
Privacy policy
The information collected is necessary for Revenue NSW to assess your liability for land tax and surcharge land tax.
The information may be provided to third parties with your consent, or as required, or permitted by law. We will correct or update your personal information at your request.
