Apply to extend the time to meet conditions of an exemption if:
- you are a foreign person who entered into a transaction or made an acquisition on or after 7 May 2026 and
- you received one of the following exemptions:
The Commissioner of State Revenue may extend the timeframes to meet the conditions of each of these exemptions by up to 12 months if satisfied:
- there has been a delay in the requirements being met
- the delay is primarily due to exceptional circumstances beyond the control of the responsible person and
- the delay could not reasonably have been avoided by that person.
See Commissioner’s Practice DA 55 ‘Foreign Transfer and Landholder Duty – Extension of Time to Construct, Refurbish, Subdivide or Sell Dwellings’ for an explanation of what the Commissioner considers exceptional circumstances.
Only one extension can be applied.
When to apply
Apply for an extension of time before the original time period for the exemption expires.
| Exemption type | Apply within… |
|---|---|
| Construction or refurbishment exemption | Five years of the transaction or acquisition completion date |
| Subdivision exemption | Three years of the transaction or acquisition completion date |
| Build-to-sell exemption - foreign transfer duty | Two years of the transaction completion date |
The transaction completion date is generally the date the land was acquired (for transfer duty) or the date of the acquisition (for landholder duty).
Apply using the form below.
