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03 Oct 2019 Property developers: reporting requirements for NDECs and NNDECs

Property developers who use New Dwelling Exemption Certificates (NDEC) and Near-New Dwelling Exemption Certificates (NNDEC) to sell property in a development to foreign buyers must report their sales to the ATO every six months. 

NDEC and NNDEC conditions allow developers to sell a maximum of 50% of the total dwellings in the development to foreign buyers. 

Find out more here.

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