Stamp duty surcharge: when status changes after you sign
| State | What the revenue office says about a change in status | Time limit |
|---|---|---|
| NSW | A refund may be available if you were no longer foreign at the date the property was transferred to you, or the foreign share was reduced | 5 years from the initial assessment |
| Victoria | Status is generally tested at settlement. The SRO's foreign purchaser pages describe no refund for a later change | Not applicable |
| Queensland | Liability is fixed when it arises, so later permanent residency does not change it. Companies and trusts becoming foreign within 3 years are reassessed | Notify within 28 days for reassessment |
| Western Australia | Form FDA42 applies if the purchaser was foreign when the agreement was made but is no longer foreign when the property is transferred | Between agreement and transfer |
| South Australia | A refund if the person ceases to be foreign not more than 12 months after acquiring the interest. If a person becomes foreign within 3 years, the surcharge is payable and RevenueSA must be told within 28 days | 12 months for refunds |
| Tasmania | A natural person who ceases to be foreign within 6 months of the transaction can apply for a refund. Becoming foreign within 3 years must be notified within 14 days | 6 months |
| ACT, Northern Territory | No duty surcharge | Not applicable |
For NSW refunds, Revenue NSW asks for an Australian citizenship certificate, or certified proof of permanent residency (the visa grant notice and international movement records). Queensland's rule is easy to miss: QRO's example is a foreign individual who has permanent residency by settlement and still pays AFAD, because they were foreign on the date of the agreement. See the Queensland guide.
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Stamp duty surcharge: residence and partner exemptions
Some states build a residence test into the foreign-person definition, and others offer exemptions for a home.
- NSW. A permanent resident (or partner visa holder) who has not been in Australia for 200 days in the 12 months before the contract can still be an exempt permanent resident, if they buy as an individual and live in the property as their principal place of residence continuously for at least 200 days within 12 months. Retirement visa holders and New Zealand citizens with a Special Category visa have similar tests. Revenue NSW grants these on the condition that the requirements are met, and says to keep records for at least 5 years, such as utility bills, insurance and address records.
- Victoria. A foreign purchaser buying a principal place of residence with a spouse or partner who is not foreign may be exempt if they live in it for 12 months, starting within 12 months of settlement. A New Zealand citizen is not foreign for settlements from 26 November 2025 if they ordinarily reside in Australia for 6 consecutive months within the 12 months before or after settlement.
- Tasmania. A property with an existing dwelling, held in equal shares by spouses or by significant-relationship or caring partners where only one is a foreign natural person, is exempt if it becomes their principal residence within 6 months. For vacant land, a refund may be available on application if a home is built and occupied within 2 years.
- Queensland. A specified foreign retiree may be exempt from AFAD on a principal place of residence bought on or after 1 January 2023, subject to conditions on selling and leasing.
Land tax surcharge: status and home exemptions
| State | Route | Key detail |
|---|---|---|
| NSW | Intended principal place of residence exemption | Open to permanent, partner (309/820) and retirement (405/410) visa holders who use the land as their home and are in Australia for a continuous 200 days in the year. Apply by 31 March of the land tax year or the notice due date, whichever is first. |
| NSW | Foreign status update | Update in Land Tax Online. If an assessment changes, Revenue NSW sends a new notice and refunds any credit. |
| Victoria | Status changes | Absentee status is tested at 31 December. Citizens and permanent residents are never absentees. Update the notification if your residency changes. |
| Queensland | Form LT16 | Used when an absentee becomes an Australian citizen or permanent visa holder, or starts living in Australia. QRO then advises whether status has changed. |
| Tasmania | Nationality at 1 July | A change part-way through the year does not give a reassessment or pro-rata refund. It takes effect from the next 1 July. Notify within 30 days. Principal residence land is excluded from the surcharge. |
| ACT | Home exemption | A foreign citizen who lives in the ACT home as their principal place of residence does not pay the surcharge. |
NSW and Victoria illustrate how much the tests vary. In NSW, a permanent resident who spends too many days overseas in a calendar year is a foreign person for surcharge land tax, and the home exemption is a separate application. In Victoria, Australian citizens and permanent residents living overseas are not absentees at all, so there is nothing to claim.
Business and development exemptions
Several states offer exemptions aimed at companies and trusts that develop or add to housing supply, not at individual buyers. Victoria and, for land tax, Queensland say passive landlords and investors do not qualify.
- Victoria. FPAD and the absentee owner surcharge have exemptions for Australian-based corporations and trusts that add significantly to housing stock or run commercial operations using local labour and materials.
- Queensland. For transactions entered into on or after 15 December 2025, an AFAD exemption may be available to Australian-based foreign entities adding to housing stock. For land tax liabilities on or after 30 June 2026, a foreign surcharge exemption may apply to large developers and significant contributors.
- NSW. Exemptions exist for eligible build-to-rent developments and certain Australian-based developers, for both duty and land tax.
What these routes do not do
They do not let a buyer choose the answer. Revenue NSW warns that penalties may apply for false or misleading information and that it investigates exemption claims going back 5 years. The SRO in Victoria says penalties and interest may apply where foreign status is not disclosed, and can reduce penalties where a buyer discloses voluntarily. Trusts have their own routes, such as amending a discretionary trust deed, which are narrow and time-limited.
Keep reading
- Foreign buyer stamp duty in NSW: surcharge purchaser duty explained
- NSW land tax surcharge for foreign owners: the 5% rate, who pays and how to claim an exemption
- Absentee owner surcharge in Victoria: who is an absentee owner and what it costs
- Land tax surcharge for foreign owners: every state and territory compared
- Land tax surcharge on trusts with foreign beneficiaries: how each state looks through the trust
- Additional foreign acquirer duty in Queensland: who pays the 8% and when
Frequently asked questions
Can I get the stamp duty surcharge back if I become a permanent resident after buying?
It depends on the state and the dates. On this ground NSW refunds only if you were no longer foreign on the transfer date, SA allows 12 months, Tasmania 6 months, and WA uses Form FDA42 for a change between agreement and transfer. Queensland says a later change does not remove AFAD, and Victoria's pages describe no refund.
Does becoming an Australian citizen end the land tax surcharge?
Citizens are outside the surcharge in each state that has one, but when the change takes effect differs. Tasmania applies nationality at 1 July and does not reassess part-way through the year. Victoria tests status at 31 December. Queensland uses Form LT16 and measures liability at 30 June.
Is there an exemption for living in the home?
NSW has an intended principal place of residence exemption for land tax and exempt permanent resident status for duty. Tasmania excludes principal residence land from its land tax surcharge and has a couple exemption for duty. The ACT exempts a foreign citizen living in the home. Queensland says absentees cannot claim the home exemption.
Who applies for a NSW duty refund?
Refunds are generally lodged by the buyer's solicitor or conveyancer, who prepares the form and documents. If you have no legal representative, Revenue NSW says you can lodge the application yourself.
Sources
- Apply for a transfer duty refund, Revenue NSW
- Surcharge purchaser duty for individuals, Revenue NSW
- Surcharge land tax exemption: intended principal place of residence, Revenue NSW
- Exemptions, concessions and rules for foreign purchaser additional duty, State Revenue Office Victoria
- Absentee individuals, State Revenue Office Victoria
- Assessing and calculating additional foreign acquirer duty, Queensland Revenue Office
- Land tax threshold and rates for absentees, Queensland Revenue Office
- Foreign investor duty surcharge: foreign status changes, State Revenue Office Tasmania
- Foreign investor duty surcharge: exemptions, State Revenue Office Tasmania
- Foreign investor land tax surcharge: foreign status changes, State Revenue Office Tasmania
- Foreign ownership surcharge: foreign person, RevenueSA
- Foreign transfer duty, Western Australian Government
- Foreign ownership surcharge for land tax, ACT Revenue Office
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.