Buying Australian property from Indonesia: FIRB, the tax agreement and document rules

Where Indonesian buyers stand under FIRB

The ATO treats you as a foreign person when buying Australian property unless you are an Australian citizen, an Australian permanent resident or a New Zealand citizen with a special category visa. It adds that a permanent resident who is not ordinarily resident in Australia may still be a foreign person in some circumstances. Treasury's key concepts guidance (version 5, 12 December 2025) puts the test at 200 days in Australia in the previous 12 months, with no time limit on the stay. The guide on who counts as a foreign person covers the edges.

Treasury's 2026 thresholds table names the free trade partners that get higher thresholds on other kinds of land: Chile, China, Hong Kong, Japan, New Zealand, Peru, Singapore, the Republic of Korea, the United States, the United Kingdom, and the CPTPP countries (Brunei Darussalam, Canada, Mexico, Malaysia and Vietnam). Indonesia is not on the list. For residential land the table gives $0 or more for all investors, partners included, so the answer would be the same either way.

While the established dwelling ban runs to 30 June 2029, new dwellings and vacant land are the main routes. Treasury's residential land guidance (version 5, 1 July 2026) says vacant land is generally approved on condition that construction is completed within four years, and new dwellings are not usually approved with conditions on use. The ATO says temporary residents can still apply for new dwellings and vacant land, and Treasury defines a temporary resident as someone whose visa lets them stay more than 12 continuous months. Where a developer holds an exemption certificate, the ATO says a buyer of a new dwelling need not apply if the price is under $3 million. See temporary residents, exemption certificates and the fees page.

The Indonesia-Australia tax agreement

Treasury's treaty table records these details:

The International Tax Agreements Act 1953 describes it as the agreement done at Jakarta on 22 April 1992, and records its text in Australian Treaty Series 1992 No. 40. Treasury says the date in the table is the later of the two dates on which the Multilateral Instrument enters into force for each country. For taxes other than withholding taxes, it says the Instrument generally takes effect for taxable periods beginning on or after the end of six months after that date. It also says a synthesised text does not constitute a source of law.

Which articles govern rent and gains on an Australian home, and how Indonesia gives credit for Australian tax, is a question for a tax adviser who knows both systems. The sister guide on Australian tax on property held from overseas covers the Australian side.

Documents made in Indonesia: the Apostille Convention

The Hague Conference's status table records that Indonesia deposited its accession on 5 October 2021 and that the Apostille Convention entered into force for Indonesia on 4 June 2022. Australia has been a party since 16 March 1995. The Convention's title describes it as abolishing the requirement of legalisation for foreign public documents, so an apostille replaces the longer consular chain between countries it covers.

Indonesia made a declaration on joining. It says documents issued by the prosecutor's office, as the prosecuting body in Indonesia, are not included among the public documents covered by the Convention. France, Germany and the Netherlands each objected to that declaration, and each said the objection does not stop the Convention entering into force with Indonesia. The status table shows no objection to the accession itself, and Australia is not among the objectors.

The declaration concerns prosecutor-issued documents only. Which of your documents need an apostille for an Australian purchase, for example a power of attorney signed in Indonesia, is a question for the Australian conveyancer.

What the Jakarta embassy can and cannot notarise

The Australian Embassy in Jakarta lists these notarial services, all for documents that are Australian in origin or intended for use in Australia:

• certifying copies of original Australian documents, or documents intended for use in Australia
• issuing authentication or apostille certificates for Australian public documents
• witnessing signatures on certain Australian documents
• taking statutory declarations for use in Australia
• administering affidavits, oaths and affirmations for Australian court proceedings
• issuing Certificates of No Impediment to marry in Indonesia

The page does not say whether the embassy can verify identity for a land transfer or witness a mortgage document, so the Australian conveyancer or lender is the one to ask what a transaction needs, and the embassy can confirm by email. The page tells applicants to seek independent legal advice if they are unsure of the requirements. It also says neither the Australian Government nor the embassy accepts responsibility for the legal effect of a notarised document or the accuracy of its content.

Names, language and the application

The ATO lists a passport among the attachments for a new dwelling application. It treats a spelling correction in a purchaser's name as a simple variation, which costs $4,600 for 1 July 2026 to 30 June 2027. Whichever spelling is on the passport is the one worth matching on the contract before anything is lodged. The ATO form must be completed in one session and times out after 25 minutes of no activity.

The ATO's other languages page lists Bahasa Indonesia / Indonesian. As at 7 October 2026 that landing page covers tax in Australia in general and has no section on foreign investment in property, so the FIRB pages cited in this guide, which are in English, are the ones to use. The same page says you can use the free Translating and Interpreting Service to speak to the ATO in another language, on 13 14 50 within Australia or +61 3 9268 8332 from outside it.

Frequently asked questions

firbapproval.com.au is an independent guide. It is not affiliated with, endorsed by or connected to the Foreign Investment Review Board, the Australian Treasury or the Australian Taxation Office. We do not lodge or process applications. Applications are made to the ATO. General information only, not legal, tax, migration or financial advice.