Foreign purchaser additional duty exemption

Exemption if you buy with your spouse or partner

If you are a foreign purchaser, you may be entitled to an exemption from additional duty if you purchase a principal place of residence jointly with your spouse/domestic partner who is an Australian citizen, permanent resident or New Zealand citizen who holds a special category visa.

You must, however, live in the property as your principal place of residence for a continuous period of 12 months, starting within 12 months of becoming entitled to possession of the property. You can ask us to vary this requirement to:

  • Reduce the 12 month residence period.
  • Determine that a temporary absence from the residence does not break the continuity of residence.
  • Extend the period in which the residence must begin.

This exemption is available for transfers from 14 June 2018 and you can find out more on our website.