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Surcharge purchaser duty

Foreign individuals, trusts and corporations who acquire an interest in residential-related property may need to pay surcharge purchaser duty to Revenue NSW.

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What is surcharge purchaser duty?

An overview of surcharge purchaser duty, including who must pay it, which properties it applies to, and how it is calculated.
Individuals

Understand when permanent residents, New Zealand citizens and other visa holders must pay surcharge purchaser duty.
Trusts

Learn when a trustee of a trust is considered a foreign person for different types of trusts and when surcharge purchaser duty is applied.
Corporations

How a corporation's foreign status is determined by whether foreign shareholders hold a substantial interest or aggregate substantial interest.
Residential premises that are not dwellings

Foreign persons who acquire residential-related property in NSW used for certain purposes may not be liable for surcharge purchaser duty. 
Exemption for Australian-based developers

An exemption or refund is available for corporations that acquire residential land in order to construct and sell housing.
Exemption for build-to-rent developments

Corporations may be eligible for an exemption or refund when they acquire land for build-to-rent developments.
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