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The Commissioner has issued 4 rulings for AFAD and the land tax foreign surcharge. Learn more

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    2. Definitions
    3. Foreign person

    Foreign person

    Issued date
    11 October 2024

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    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).