Home
Duties
Self assessors
Interactive help
Additional foreign acquirer duty residential land

Additional foreign acquirer duty residential land interactive help

Use the additional foreign acquirer duty interactive help to determine if AFAD applies to the property being acquired.

On this page:

Other interactive help pages

Additional foreign acquirer duty residential land
Aggregated transactions (s.30)
Change of trustee exemption (s.117)
Correcting a clerical error exemption (s.152)
Deceased person’s estate exemption (s.124)
Family business concession—prescribed business (s.105A)
Family business concession—primary production (s.105)
Family trust exemption (s.118)
Other transfers of eligible superannuation entities exemption (s.130B)
Particular residences exemption (s.151)
Particular vestings exemption (s.125)
Section 90 Family Law Act exemption
Section 90L Family Law Act exemption (court orders)
Section 90L Family Law Act exemption (financial agreements)
Section 90WA Family Law Act exemption (court orders)
Section 90WA Family Law Act exemption (financial agreements)
Security trust exemption (s.121)
Superannuation fund exemption (s.119)
Transfer by direction to superannuation custodian exemption (s.130A)
Unincorporated association trust exemption (s.120)
Variation of a trust

Additional foreign acquirer duty (AFAD) imposes a further 8% duty on the dutiable value of relevant acquisitions of AFAD residential land.

If a transaction is subject to multiple foreign acquirers, you should answer the questions below separately for each one to determine the total foreign acquirer interest that AFAD will apply to. Alternatively, when an AFAD liability is triggered by 1 acquirer, the whole transaction is subject to AFAD.

This interactive help does not include the exemption for retirement visa holders (subclass 405 or 410) acquiring or building a home to be used as their principal place of residence. This exemption only applies for transactions entered into on or after 1 January 2023.

Use the AFAD residential land toolkit to learn about self assessing AFAD on relevant transactions.

Answer the following questions to determine if AFAD applies.

The transaction is for land in Queensland that is or will be used solely or primarily for residential purposes, such as:

Residential purposes

When land is used only for a residence and not for commercial use

See the practice direction on residential purposes for the transfer duty concession for homes and first homes (DA087.1).

an established home or apartment
vacant land where a home or apartment will be built
land for development for residential use (e.g. smaller unit block developments, housing subdivisions and major developments with a residential component)
a building refurbished, renovated or extended for residential use
none of the above.

The foreign acquirer is:

an individual
a corporation
a trustee of a foreign trust.

Is the acquirer an Australian citizen, or a permanent resident who is the holder of a permanent visa or a special category visa as defined by the Migration Act (Cwlth)?

View the Migration Act 1958 (Cwlth).

Is the acquirer a corporation incorporated outside of Australia or a corporation in which foreign persons have a controlling interest?

Is the acquirer a foreign trust where at least 50% of the trust interests in the trust are foreign interests?

Read about foreign trusts.

Is the foreign acquirer eligible to claim an exemption (not a concession) under the Duties Act?

AFAD applies

Based on the information you have provided, AFAD will apply.

Next steps

Assess the residential land transaction as normal and ensure that AFAD is included.

See the AFAD residential land toolkit for instructions on how to assess and lodge this transaction in QRO Online.

For audit purposes, you must keep:

a completed dutiable transaction statement (Form D2.2)
an identity details annexure (if applicable).

You must keep all records relating to the transaction for 5 years in accordance with section 118 of the Taxation Administration Act 2001.

Your file reference:

Client name:

Transaction number:

Name:

Date:

AFAD does not apply

Based on the information you have provided, AFAD will not apply.

Duty is payable on the transaction’s consideration or unencumbered value, whichever is higher.