The Commissioner has issued new rulings on extensions of time to lodge an objection under the Taxation Administration Act and the Grants Act. Read more

The Commissioner has issued a new ruling and updated other rulings on reassessments under s.17 of the Taxation Administration Act. Read more

Our office will be closed from 24 December to 1 January 2026. Read more

Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office
  • About QRO
  • Land tax
  • Grants
  • Payroll tax
  • Duties
  • Royalty
  • Betting tax
  • Fines
  • SPER
  • Contact us
  • QRO Online help
  • Log in to QRO Online
    • Search
    1. Home
    2. Definitions
    3. Foreign person

    Foreign person

    Issued date
    11 October 2024

    Stay up-to-date with our latest news

    Learn more about news from QRO that relates to the areas you’re interested in.

    Subscribe to emails

    A foreign person for additional foreign acquirer duty (AFAD) includes:

    • foreign individuals
    • foreign corporations
    • trustees of foreign trusts.

    You are a foreign individual if you are not an Australian citizen or permanent resident. A permanent resident holds a permanent visa, or is a New Zealand citizen with a special category visa, as defined by the Migration Act 1958 (Cwlth).