New public rulings on AFAD and land tax foreign surcharge

On 15 December 2025, the Commissioner of State Revenue released 2 new public rulings, and updated 2 existing rulings, relating to additional foreign acquirer duty (AFAD) and the land tax foreign surcharge (LTFS).

All 4 public rulings take effect from 15 December 2025.

New public rulings

Public Ruling GEN012.1 Administrative arrangement—exemption from AFAD and land tax foreign surcharge for residential land developers sets out the terms of an administrative arrangement providing an exemption from AFAD and LTFS for residential land developers undertaking residential land development.

Public Ruling LTA000.6.1 Administrative arrangement—exemption from land tax foreign surcharge for landholders undertaking commercial activities that make a significant contribution sets out the terms of an administrative arrangement providing an exemption from the LTFS for landholders undertaking commercial activities that make a significant contribution.

Updated public rulings

With the introduction of these new public rulings, 2 existing rulings have been amended to reflect the changes.

Public Ruling DA000.15.5 Additional foreign acquirer duty—ex gratia for significant development for liabilities arising before 15 December 2025 confirms that ex gratia relief will cease to apply to AFAD liabilities arising on or after 15 December 2025.

Public Ruling LTA000.4.4 Guidelines for ex gratia relief from the land tax foreign surcharge for liabilities arising before 30 June 2026 confirms that ex gratia relief will cease to apply to land tax liabilities arising on or after 30 June 2026.

Note: You cannot self assess an AFAD exemption. These transactions must be submitted to the Commissioner for assessment as per current process.

See all our public rulings and practice directions.