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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%.

Find out more about foreign purchaser additional duty (FPAD)

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