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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Specified foreign retiree

Issued date
31 July 2026

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For the purposes of additional foreign acquirer duty (AFAD) or when claiming one of the home concessions, a specified foreign retiree is an individual (not an agent) who:

  • holds a retirement visa (subclass 405 or 410)

or

  • applied for a parent visa (subclass 103) or contributory parent visa (subclass 143) on or after 8 May 2018 and the application is pending, and the last substantive visa held before applying is a retirement visa (subclass 405 or 410).