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Foreign purchasers of residential property on or after 1 July 2015 must pay an additional land transfer duty unless an exemption applies.

If you are a foreign purchaser that is a corporation incorporated in Australia or a trust, the Commissioner, under a delegation from the Treasurer, may exercise his discretion to exempt a person with a controlling or substantial interest in that entity, such that that person is taken not to have the controlling or substantial interest. The effect of this exemption is that the foreign person will not have to pay the additional duty on the transaction. It is intended that the exemption will only be granted in limited circumstances.

The persons that are intended to be exempted are those whose commercial activities significantly add to the supply of housing stock in Victoria (either through new developments or through re-development, where such development is primarily residential).

If you wish to apply for an exemption, you should first refer to the Treasurer’s guidelines to ascertain your eligibility for the Treasurer’s discretion to apply. You should submit your application for exemption before the completion of your transaction.

The person making the application should be the transferee for the transfer.


Prepare the application

You should refer to the Treasurer’s guidelines in preparing your application. Your written application should provide the following information on:

The foreign purchaser:

  • If the foreign purchaser is a corporation, the place of incorporation, or
  • If the foreign purchaser is a trust, the place of incorporation of any corporations that have a substantial interest in the trust estate

The person with a substantial or controlling interest in the entity:

  • The nature and degree of their interest or ownership and control,
  • Their practical influence to determine directly or indirectly, the outcome of decisions of the entity,
  • Their  ability to influence the outcome of financial, operating and management decisions of the corporation or trust,

Any other relevant circumstances regarding the transaction and the foreign purchaser including:

  • Dutiable value of the subject property,
  • Impact on the economy,
  • Competition,
  • Impact on the community,
  • Satisfaction of Foreign Investment Review Board requirements,
  • Character of the controlling interest or substantial interest, and
  • Independence of management

Gather supporting documents

When lodging your application, you must provide copies of any relevant documents to support your request and, if appropriate, a diagram explaining your corporate structure including the place of incorporation of any corporations in the corporate structure. 


Lodge your application


Email your application, including any attachments, to


Mail your application to:

Technical Advice and Review Branch
State Revenue Office
GPO Box 1641
VIC 3001


Technical Advice and Review Branch
State Revenue Office
DX 260090

Next steps

We will consider your application and will contact you if we require further information. We will advise you in writing of the outcome of your application.