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10 Oct 2019 Property developer NDEC and NNDEC obligations

Your property developer clients who sell property to foreign investors using New Dwelling Exemption Certificates (NDEC) and Near-New Dwelling Exemption Certificates (NNDEC) need to report their sales to the ATO every six months. 

Your property developer clients must also pay fees for sales made under the NDEC to the ATO as instructed in their approval. The amount payable depends on the sale price. Their payment is due within 30 days of the end of their reporting period. 

Find out more here.


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