What the ATO lists, by application type
The table follows the ATO's how-to page for residential applications. It is a summary, so read the live page before you lodge.
| Application | Details you enter | Attachments listed (if relevant) |
|---|---|---|
| New dwelling | Purchaser relationship (sole, joint tenants or tenants in common); property address; whether a contract is signed and whether it is conditional; expected price in Australian dollars; how you are buying (auction, ballot, private offer or tender) and any dates; ownership percentage if tenants in common | Contract, cover letter, passport, driver's licence, bridging visa |
| Vacant land | The same, plus the number of dwellings planned | Contract, bridging visa |
| Established dwelling (exceptions only) | The same, without the conditional-contract question, plus the intended use: significant redevelopment, or housing for Pacific island workers (companies only); for redevelopment, the current and planned number of dwellings | Contract, bridging visa |
| Exemption certificate | Property type; purchaser relationship; the state or territory; expected price; ownership percentage if tenants in common | Contract and your relevant visa, if a contract has been signed |
| Variation | The original FIRB ID; the purchaser relationship; for a complex variation, the original application fee amount | Cover letter with the reason and full details of the request |
The ATO also says to include any attachment that may help it review the application. A cover letter is listed for new dwellings and variations, and it is the natural place to explain anything the form has no box for.
Get your buyer plan
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Your foreign person profile
Before you lodge, the ATO asks you to complete a foreign person profile in Online services for foreign investors. The ATO's pages describe the profile and your details as covering:
- your foreign person status and the dates you were an active foreign person;
- nationality, for individuals;
- the source country percentage of ownership, for entities;
- contact details: email, phone numbers and addresses; and
- passport and visa details, for individuals.
The ATO says changes to your foreign person status must be updated within 30 days of the change. If you do not have an Australian ABN, access starts with a myID at Basic identity strength, which the ATO says does not need identity documents. The portal login guide covers access in more detail.
Documents by type of buyer
Individual living overseas. Your passport details go in the profile, and the ATO lists the passport as an attachment for a new dwelling. The contract is the other core document.
Temporary visa holder. Visa details go in the profile. A bridging visa is on the attachment list if you hold one, and for an exemption certificate the ATO says to attach your relevant visa if a contract is signed. See temporary residents.
Couples and co-buyers. The form asks for the purchaser relationship, and for the ownership percentage if you are tenants in common. See couples and joint buyers.
Company or trust. The profile asks for the source country percentage of ownership for entities. The how-to page does not list further entity documents, so ask the ATO on 1800 050 377 or a lawyer what applies to your structure.
Buyers under a developer's certificate. There is no application of your own. Treasury's guidance says the developer must give each foreign purchaser a copy of the certificate, and that buyers should check it covers their purchase. Keep the copy with the contract.
Certified copies and translations
The ATO's how-to page does not mention certified copies, translations or notarising. The Treasury guidance notes reviewed for this guide do not set a rule either. If a lender, conveyancer or adviser asks you for certified copies or translations, that is a separate request from the ATO's list. Ask the ATO directly if you are unsure what it will accept.
Accuracy matters
The figures and names you enter must match the contract. Treasury's compliance guidance lists giving false or misleading information in an application as a breach with civil penalties, and Treasury's guidance says the Treasurer can revoke an approval if false or misleading information or a material omission came before the approval. If you spot a mistake after approval, the fix is a variation: $4,600 for a minor error such as a typo or a wrong name, with a cap at the original application fee.
Keep these after approval
- The no objection notification. It states the conditions and the time limit.
- Records. Treasury says foreign persons must keep records about certain foreign investment actions for up to five years.
- Evidence of completion, for vacant land. The approval generally requires evidence of completion to be sent to the Government within 30 days of receiving it. Treasury says this could be a certificate of fitness for occupancy or use, a final occupancy certificate or a builder's completion certificate.
- Registration and vacancy return details. See conditions after you buy.
Keep reading
- How does a FIRB application work, step by step?
- FIRB portal login: how to set up an account and sign in
- Who needs FIRB approval when buying with a partner or co-buyer?
- What conditions come with FIRB approval after you buy?
- Do you need a lawyer or agent to lodge a FIRB application?
- What happens if a FIRB application is refused or withdrawn?
Frequently asked questions
Do I need a certified copy of my passport for a FIRB application?
The ATO's how-to page lists the passport as an attachment for a new dwelling application but does not mention certification. The Treasury guidance notes reviewed are also silent. Ask the ATO on 1800 050 377 before paying anyone to certify documents.
Do I need to translate documents into English?
Neither the ATO page nor the Treasury guidance notes reviewed say anything about translation. If a document you need to attach is not in English, ask the ATO what it will accept before you lodge.
Do I have to attach the contract if I have not signed one yet?
For an exemption certificate, the ATO says to attach the contract and your relevant visa if a contract has been signed. The ATO also says you can apply for a certificate after signing, provided the contract is still conditional.
What if I do not have a driver's licence?
The ATO lists it among the attachments that apply if relevant. The page does not say what to do if you do not hold one, so ask the ATO before substituting a different document.
Can someone else lodge for me?
Yes. The ATO lets you authorise a representative. See whether you need a lawyer or agent.
Sources
- How to apply or vary an approval to buy residential property, Australian Taxation Office
- Manage your details in Online services for foreign investors, Australian Taxation Office
- Accessing Online services for foreign investors without an ABN, Australian Taxation Office
- Guidance Note 6: Residential land (Treasury, v5)
- Guidance Note 2: Key concepts (Treasury, v5)
- Guidance Note 14: Compliance and penalties, residential land (Treasury, v4)
- Guidance Note 10: Fees (Treasury, v12)
Checked 5 October 2026.
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.