Foreign purchaser additional duty (current rates)
Current rates for foreign purchaser additional duty.
For contracts, transactions, agreements and arrangements entered into on or after:
- 1 July 2019, the additional duty rate is 8%
- 1 July 2016 but before 1 July 2019, the additional duty rate is 7%
- 1 July 2015 but before 1 July 2016 (even if the settlement date is on or after 1 July 2016), the additional duty rate is 3%.