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Checked 5 October 2026

Which FIRB guidance notes matter if you are buying a home?

Treasury publishes 15 numbered guidance notes on its foreign investment website. A home buyer mostly needs Guidance Note 6 (residential land), Guidance Note 10 (fees) and Guidance Note 2 (key concepts), with Notes 1, 9, 14 and 15 as support. They explain the law in plain language but are not the law. Versions and dates below were checked in October 2026, and Treasury updates the notes from time to time.

The notes carry their own date. One residential note still shows an end date for the established dwelling ban that the newer residential note and the ATO have replaced, so check the version and date on any note before relying on it.

The notes a residential buyer will use

NoteTitleVersion checkedWhat it covers for a home buyer
1Overview: Australia's foreign investment frameworkVersion 3, 27 May 2025When an application is required, no objection notifications and exemption certificates, fees, the 30 day decision period, conditions and compliance
2Key conceptsVersion 5, 12 December 2025Who is a foreign person, ordinary residence, temporary residents, no objection notifications, time limits, exemptions
6Residential landVersion 5, 1 July 2026Approval for new dwellings, vacant land and established dwellings, the ban, developer certificates, vacancy fees
9Exemption certificatesVersion 4, 27 May 2025The general rules for exemption certificates
10FeesVersion 12, 19 September 2026How fees are calculated and when they are paid
14Compliance and penalties (residential land)Version 4, 14 March 2025How compliance is checked, penalty amounts, retrospective approval and self-disclosure
15Register of Foreign Ownership of Australian AssetsVersion 7, 1 July 2026The notice to the Registrar and when it is due

Two other items sit beside the numbered notes. The monetary thresholds table (effective 1 January 2026) shows residential land at $0 or more for all investors, and Treasury's Schedule of Fees (version 8, 1 July 2026) lists the 2026-27 fee amounts. Those figures are explained in when approval is required and on the fees page.

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Notes that are unlikely to apply

Notes 3, 4, 5 and 7 deal with agricultural land, commercial land, mining and business investments. Note 8 covers national security. Notes 11, 12 and 13 cover the principles for developing conditions, tax conditions and compliance reporting.

Note 8 can still be relevant in one case. Guidance Note 6 says an acquisition of residential land that counts as national security land is also a notifiable national security action. A lawyer can say whether a property is in that category. Note 13 is the note to read if an approval's conditions call for reporting, since those obligations are set out in the approval itself.

Where the notes disagree

Notes are updated one at a time, so older versions can lag. Guidance Note 14, version 4 of March 2025, says the Government's policy is that foreign persons are generally banned from buying established dwellings from 1 April 2025 to 31 March 2027. Guidance Note 6, version 5 of 1 July 2026, and the ATO's application page say the ban runs to 30 June 2029. The extension to 30 June 2029 is the later position, and Treasury's policy document gives the same end date as Note 6.

When two official documents disagree, the later dated one, backed by the ATO's current page, is the safer guide. A conveyancer or lawyer can confirm before a contract is signed. The established dwelling ban guide covers the dates and exceptions in detail.

How to read them

Guidance Note 6 ends with a notice that it summarises the law, may include generalisations, and is not a substitute for legal advice. Treasury's policy document says the notes are guidance only and should be read with the legislation, which prevails if they differ. The laws guide shows where the legislation sits.

Guidance Note 6 has a summary at the front, a contents list, then lettered sections:

  1. Section A: when a residential investment needs approval
  2. Sections B and C: vacant land and new or near-new dwellings
  3. Section D: property developers and new or near-new dwellings
  4. Sections E to H: the ban and its exceptions
  5. Section I: Build to Rent developments
  6. Section J: vacancy fees
  7. Section K: Integrated Tourism Resorts

The ATO pages are the practical how-to for lodging. The notes are the Treasury view of the rules behind them.

Where to find the notes

All of them are listed at foreigninvestment.gov.au under Guidance. Each has a web page and a downloadable PDF or Word file. Treasury's contact page sends residential real estate questions to the ATO on 1800 050 377 from Australia, or +61 2 6216 1111 from overseas. The contact guide explains what that line can and cannot answer.

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Frequently asked questions

Are FIRB guidance notes legally binding?

No. Treasury describes them as guidance to help investors understand their obligations, and its policy document says legislation prevails over the policy and the notes. Penalties and obligations come from the Act and Regulation. The notes show how Treasury and the ATO apply them.

Which note explains the ban on established homes?

Guidance Note 6 covers it in Section E, with the exceptions in Sections F to H and Build to Rent in Section I. The ATO's residential application page also states the ban dates and exceptions. Guidance Note 14 shows an older end date, so rely on Note 6.

Which note covers the vacancy fee?

Section J of Guidance Note 6 covers the vacancy fee, including when it applies, the vacancy year and exemptions. The ATO page on the vacancy fee return covers lodging. The vacancy fee page summarises both.

How do I know I have the latest version?

The notes checked for this guide show a version number and date at the top of each page. Treasury's page for the note links the current file. A note downloaded months ago may have been replaced, and the fees note changed as recently as 19 September 2026.

Sources

Checked 5 October 2026.

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