Foreign transfer and landholder duty - Notifying the Commissioner - Conditions not met

You must notify the Commissioner if:

• you are a foreign person who entered into a transaction or acquisition on or after 7 May 2026 and
• you received one of the following exemptions:
  • Construction or refurbishment exemption – foreign transfer duty
  • Construction or refurbishment exemption – foreign landholder duty 
  • Subdivision exemption – foreign transfer duty 
  • Subdivision exemption – foreign landholder duty
  • Build-to-sell exemption – foreign transfer duty
• you haven’t met, or won’t meet, the conditions of the exemption.

If you are eligible to extend the time for meeting the conditions of the exemption and you believe the conditions will be met within the extended timeframe, apply for an extension of time to meet the conditions.

Regardless of which exemption you were granted and whether or not you have been granted an extension of time to meet the conditions, you must notify the Commissioner as soon as it becomes known that the requirements won’t be met and no later than two months after the last date to meet the requirements.  Penalties will apply if the Commissioner is not notified as required.

When you notify the Commissioner, the exemption will be revoked and the previously exempted duty will become payable.

Notify the Commissioner using the form below.