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Generally, commercial property in NSW is exempt from surcharge purchaser duty.
If you are buying residential land used for a commercial purpose it too may be exempt.
Commercial properties that are exempt
For properties purchased after 1 June 2016, foreign buyers won’t generally have to pay surcharge purchaser duty on certain types of commercial property, including:
hotels, motels and inns
hostels and boarding houses
student accommodation
aged care and other care facilities
bed and breakfast accommodation
caravan and home parks
separately titled rooms, apartments, serviced apartments, cottages and villas.
If the property you’re buying is not included in one of these categories, you can still apply to be exempt from surcharge purchaser duty if the dwellings on your property are used for commercial purposes.
How to apply
To apply, you must submit a written application to us, explaining how your property is used.
You will also need to provide supporting documents showing the type of business you run and proving any dwellings on the property aren’t used for residential purposes. These can include a
Body corporate by-laws that detail how the property is used
Applying for a refund
If you have already paid Surcharge Purchaser Duty but your property qualifies for the exemption as commercial property, you can apply for a reassessment.
You must apply within five years of the land’s initial assessment.
We will assess the property and if it meets the commercial requirements we will refund the purchaser surcharge.
To apply for a refund, follow the same process for standard applications and include the same supporting documentation, including
an original stamped copy of the Contract for the Sale of Land
a copy of the stamped instrument of Transfer.
Contact us
Contact us for more information on the surcharge exemption and how to apply.