You don’t have to pay the duty if you are an Australian citizen.
You're also exempt from the duty if you meet one of the residence requirements set out below, and:
From 1 July 2019, you're also exempt from the duty if you meet the requirements when holding a retirement visa (subclass 405 or 410).
Find out more about the different types of visas on the Department of Home Affairs website.
If you fall into one of the categories of foreign buyers potentially exempt from surcharge purchaser duty, you won’t have to pay the surcharge if you’re ‘ordinarily resident’ in Australia.
This means you’ve lived in Australia for at least 200 days within 12 months before the purchase date. The days you enter and exit Australia count towards the 200 days total.
If you’re a permanent resident, including a New Zealand citizen with a subclass 444 visa, you’ll qualify for an exemption even where you don’t meet the ‘ordinarily resident’ requirement, so long as you:
From 1 July 2019, if you're a retirement visa holder (subclass 405 or 410), you'll qualify for an exemption (even though you're a temporary visa holder) if you:
This exemption does not apply to transactions before 1 July 2019.
If you hold a temporary Australian visa that’s subject to limitations, such as an end date:
If you’ve paid the foreign purchaser surcharge but can prove that you and any other person you bought with qualifies for an exemption, you can apply for a refund. Contact us to find out how you can apply.
Contact us for more information on your status as a foreign buyer, and have questions on whether you’ll need to pay the surcharge.