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Understand when permanent residents, other visa holders and New Zealand citizens must pay surcharge purchaser duty when they acquire residential land in NSW.
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You must pay surcharge purchaser duty to Revenue NSW if you:
Revenue NSW will grant this exemption on the condition that you satisfy all the above requirements.
New Zealand citizens
You will not have to pay surcharge purchaser duty if:
you hold a special category visa (subclass 444), and
you have been in Australia for at least 200 days within the 12-month period before the liability date (generally the contract date), or
you live in the property you are acquiring as your principal place of residence, continuously for at least 200 days within 12 months from the date of the agreement or contract.
If you arrived in Australia before the subclass 444 visa was introduced, contact us to discuss what supporting evidence you will need to provide.
Retirement visa holders
If you hold a retirement visa (subclass 405 or 410), you will not have to pay surcharge purchaser duty if you:
buy as an individual, not as a trustee of a trust, and
meet the residence requirement, that is, you:
live in the property you are acquiring, continuously for at least 200 days within 12 months from the date of the agreement or contract, and
This only applies to transactions from 1 July 2019.
Revenue NSW will grant this exemption on the condition that you satisfy all the above requirements.
Temporary visa and bridging visa holders
If you hold a temporary Australian visa (for example, it expires on a certain date or it has a condition that may prevent further stay), or you hold a bridging visa, you are considered a foreign person and must pay surcharge purchaser duty, unless you:
hold a partner (provisional) visa (subclass 309 or 820) and are:
ordinarily resident in Australia, or
an exempt permanent resident, or
hold a retirement visa (subclass 405 or 410) and meet the residence requirement.
If you do not declare that you are a foreign person, you must gather certified copies of documents that prove your identity, citizenship and residency status.
If you realise that you paid the incorrect amount of duty or did not meet conditions that applied after your transaction, we encourage you to make a voluntary disclosure.
Record keeping
We recommend that you keep records of your duty assessment, including copies of the required documents, for at least 5 years.
This includes information that proves you lived in the property as your principal place of residence, such as:
utility bills (electricity, gas, water, internet) showing your name and the property address
home and contents insurance for the property
driver licence or proof of age card showing the property address
electoral enrolment confirmation showing the property address
bank statements, salary slips or ATO correspondence showing the property address, or
evidence you changed your mailing address for government and other services to the property.
Foreign persons who own residential property in NSW may also be liable for surcharge land tax.
Contact us
Call the duties team on 1300 139 814 or +61 2 7808 6916 if you are overseas. Staff are available Monday to Friday, 8.30am to 5.00pm AEST (excluding public holidays).
