Duties CP - Foreign Transfer Duty

Commissioner’s practice
DA 44 - Determining a person's foreign status and whether property is residential property.
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The Duties Act 2008 imposes additional duty on certain acquisitions of residential property by foreign persons. 

This Commissioner’s practice outlines how the Commissioner will determine, for the purposes of foreign transfer duty, a person’s foreign status and whether land is considered residential property. 

See more information about foreign transfer duty.