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 subdivides land to enable 10 or more dwellings to 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 subdivision 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, linked entity or associate has commenced or completed subdivision of the land for the purposes of constructing 10 or more dwellings.
Nature of property at date of acquisition | Commencement or completion |
|---|---|
| Land where subdivision has not commenced. | Commencement is when the first lot capable of constructing a dwelling is subdivided under the Land Tax Assessment Act 2002. Completion is the date the certificate of title for the first lot capable of constructing a dwelling is issued. |
| Land where subdivision has already commenced | Completion is the date the certificate of title for the first lot capable of constructing a dwelling is issued. |
Application timeframes
Apply for a reassessment of the foreign landholder duty within the later of:
- five years after the acquisition or
- 12 months from the commencement or completion date (as relevant).
Acquisitions on or after 7 May 2026
Show moreTo qualify for an exemption, the landholder or linked entity must arrange for completion of the subdivision within three years of the date of the acquisition.
Apply for an exemption from duty if:
- a foreign person made an acquisition that would have been charged with foreign landholder duty and
- the landholder or linked entity has or will complete subdivision of 10 or more lots on which dwellings can be constructed.
Land is subdivided when the certificate of title for the lots resulting from the subdivision are issued.
Application timeframes
Apply for an exemption from foreign landholder duty at the time the acquisition is lodged for assessment, or within the later of:
- five years after the original assessment or
- 12 months from the date the subdivision is completed.
Extend the exemption timeframe
Show moreIf you entered into the transaction 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 three-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 subdivision, unless the disposal received a connected entity exemption (or that exemption would have applied if landholder duty was chargeable) or
- don’t complete the subdivision within the relevant timeframes.
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’.
