Confirming your foreign purchaser status

Key information

Our compliance activities make sure everyone who needs to pay foreign purchaser additional duty actually pays it.

If information available to us suggests that you are a foreign purchaser but did not pay additional duty, you may receive an investigation letter from us asking you to confirm your status.

The letter will ask you whether, when you bought or acquired the residential property, you were:

• an Australian citizen
• an Australian permanent resident
• a New Zealander with a special category visa (subclass 444) (automatically issued to a New Zealand passport holder when they arrive in Australia) or who lived in Australia, or
• a foreign purchaser.

If you were a foreign purchaser when you acquired the residential property (usually at settlement), you will have to pay the additional duty.

To work out whether you were an Australian permanent visa holder at settlement, you can:

• use Visa Entitlement Verification Online to check your current visa details
• request movement records from the Department of Home Affairs
• log into your ImmiAccount to review the details of visas you have applied for and received in the past.

Evidence you are not a foreign purchaser

Individuals

Australian citizens need to provide a copy of their:

• passport
• birth certificate, or
• citizenship certificate.

New Zealand citizens need to provide: 

• a copy of their passport
• evidence of holding an Australian permanent visa
• settlements before 26 November 2025 – evidence of holding special category visa (subclass 444)
• settlements from 26 November 2025 – evidence you have lived or will live in Australia for 6 consecutive months, within 12 months before or after settlement.

All other Australian permanent residents need to provide:

• a copy of their foreign passport
• evidence of their Australian permanent visa.

All individuals must also provide:

• evidence of any name change and links between those names
• any other relevant details or documents.

Corporations

Corporations need to provide:

• a copy of their certificate of incorporation
• their Australian company number (ACN)
• a complete copy of their memorandum or articles of association
• a copy of their company register/register of members as at the property’s settlement date.

For corporate and trustee shareholders who individually or together with associated persons hold more than 50% of the combined issued shares or voting power in the company, provide a copy of the certificates of incorporation and ACN.

You must also provide the evidence listed under ‘Individuals’ above for each:

• company shareholder who is a natural person
• natural person shareholder or beneficiary of the corporate or trustee shareholders.

You can also provide any other relevant details or documents.

Property acquired on behalf of a trust

Provide a complete signed and dated copy of the trust deed with all its amendments.

If the trust is a unit trust scheme, also provide a copy of the unit register from the date of establishment to the current date.

You must also provide the evidence listed under ‘Individuals’ above for each beneficiary/unitholder of the trust who is a natural person.

Corporate beneficiaries/unitholders must provide a copy of their certificate of incorporation and ACN.

You can also provide any other relevant details or documents.

Next steps

Foreign purchasers

If you believe you were a foreign purchaser at settlement, you can make a voluntary disclosure by the due date in your letter.

Making a voluntary disclosure may reduce any penalty you receive.

Non-foreign purchasers

If you believe you were not a foreign purchaser at settlement, you should provide your evidence by the due date in your letter.