Foreign landholder duty is imposed on certain acquisitions of an interest in a corporation or unit trust that holds land in Western Australia. Additional duty applies when a foreign person, or someone related to a foreign person, acquires an interest in a landholder that holds residential property. See information about foreign landholder duty.
If the landholder, linked entity or an associate develops land to produce 10 or more dwellings, or lots on which 10 or more dwellings can be constructed, we may:
- apply an upfront exemption if the acquisition is entered into on or after 7 May 2026 or
- reassess and refund the foreign landholder duty paid if the acquisition was entered into on or before 6 May 2026.
Acquisitions on or before 6 May 2026
Show moreTo qualify for an exemption, you, a linked entity or your associate must commence or complete construction or refurbishment of 10 or more dwellings within five years of the date of the acquisition.
Apply for a reassessment and refund of duty if:
- a foreign person made an acquisition that was charged with foreign landholder duty and
- the landholder, associate or linked entity has commenced or completed construction or refurbishment of 10 or more dwellings on the property within five years of the acquisition.
Nature of property at date of acquisition | Construction or refurbishment | Commencement or completion |
|---|---|---|
Land
| Construction | Commencement is when foundations for the first dwelling are laid. Completion is the date the first new dwelling is lawfully able to be used as a place of residence. |
| Refurbishment | Commencement is when all licences, approvals, registrations, exemptions or authorisations necessary to refurbish the first dwelling are granted, issued or obtained. Completion is the date the first new dwelling is lawfully able to be used as a place of residence. | |
| Land on which construction or refurbishment has commenced | Construction or refurbishment | Completion is the date the first new dwelling is lawfully able to be used as a place of residence. |
Application timeframes
Apply for a reassessment of the foreign landholder duty within the later of:
- five years after the date of the acquisition or
- 12 months after the commencement or completion date (as relevant).
Acquisitions on or after 7 May 2026
Show moreTo qualify for an exemption, you must arrange for construction or substantial refurbishment of 10 or more dwellings to be completed within five years of the date of the acquisition.
Completion is the date the 10th new dwelling becomes lawfully able to be used as a place of residence.
Application timeframes
Apply for an exemption from foreign landholder duty at the time the relevant documents (agreement to acquire an interest in the landholder or acquisition statement) are lodged for assessment, or within the later of:
- five years after the original assessment was made or
- 12 months from the date the construction or refurbishment is completed.
Extend the exemption timeframe
Show moreIf you made the acquisition on or after 7 May 2026, you can apply to extend the timeframes for up to one year if there have been delays beyond the developer’s control.
- Only one extension may apply per exempt acquisition.
- You must apply for the extension before the end of the five-year period.
See Commissioner’s practice DA 55 ‘Foreign Transfer and Landholder Duty – Extension of Time to Construct, Refurbish, Subdivide or Sell Dwellings’.
Apply for an extension using Form FDA60 ‘Foreign Transfer and Landholder Duty – Extension of Time to Meet Conditions’.
If you don’t meet the exemption requirements
Show moreThe exemption will be revoked and the previously exempted duty will become payable if you:
- dispose of your interest in the landholder prior to completion of the construction or refurbishment into 10 or more dwellings, unless the disposal received a connected entity exemption (or that exemption would have applied if landholder duty was chargeable) or
- don’t complete construction or refurbishment of the land into 10 or more dwellings within five years (or six years if an extension has been approved) of acquiring the interest in the landholder.
Notify the Commissioner no later than two months after the last date to meet the requirement, or as soon as it becomes known that the requirements won’t be met. Penalties will apply if the Commissioner is not notified.
Notify the Commissioner using Form FDA61 ‘Foreign Transfer and Landholder Duty – Notifying the Commissioner - Conditions Not Met’.
