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The Commissioner has updated the public ruling on the determination of royalty for prescribed and specified minerals. (MRA002.2)

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

Specified foreign retiree

Issued date
16 October 2024

For the purposes of additional foreign acquirer duty (AFAD), 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).