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13 Jun 2019 Fact sheets for foreign investors of Australian residential real estate

The ATO has recently published two fact sheets to help foreign owners and investors of Australian residential real estate meet their foreign investment obligations in Australia. 

The fact sheets detail important steps foreign persons must take when they own, invest or are planning to invest in Australian residential real estate, including: 

  • getting Foreign Investment Review Board (FIRB) approval before investing
  • recording property on the ATO Land and water register
  • lodging an annual Vacancy fee return. 

For more information, visit the ATO website at or


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