Agricultural Land Register
The Register of Foreign Ownership of Agricultural Land (Agricultural Land Register) provides details about foreign ownership of Australian agricultural land.
If you’re a foreign person and plan to invest in Australian agricultural land:
- you may need to apply for approval before you invest
- you're required to register on the Agricultural Land Register.
On this page
Changes coming soon
As part of foreign investment reforms a new Register of Foreign Ownership of Australian Assets will be introduced on 1 July 2023.
From 26 June 2023 our new ATO online service, Online services for foreign investors, will be available. You will be able to use this service to manage a range of foreign investment obligations online, including:
- applying for residential approval
- registering your assets
- updating your details
- lodging your vacancy fee return.
Before you invest
Before you invest in Australian agricultural land, you may need to apply to the Foreign Investment Review Board (FIRB). Applying for approval depends on:
- the value of the investment
- whether you are an investor from one of our trade agreement partners
- whether you are a foreign government investor
- whether you have a close connection to Australia.
See also:
How to apply
If you need FIRB approval to invest in Australian agricultural land, apply using the FIRB Application PortalExternal Link.
Refer to Apply nowExternal Link for details on how to apply.
Registration after you invest
After you have invested, you need to register your interests on the Agricultural Land Register.
To register, you'll need to complete the Land and Water Registration Form, unless an exemption applies to your circumstance after you invest.
Find out about:
Who must register
If you are or become a foreign person and have invested in Australian agricultural land, you must tell us by registering on the ATO Land and Water Register. Exemptions may apply and it doesn't cost anything to register.
Register if you:
- are the owner
- have a right to occupy agricultural land under a lease or licence whose remaining term (including any extension or renewal) was (at the start of 1 July 2015) reasonably likely to exceed five years
- have a right to occupy the agricultural land under a lease or licence that started after the 1 July 2015 and that is likely to exceed five years (including possible extensions or renewals)
- you're a foreign person and hold land which becomes agricultural land while you're holding it.
Generally, the person with the direct legal interest is required to register their holding with us. Where there are multiple foreign persons with a legal interest in agricultural land, each person must register with us.
Registration is required regardless of the value and date of acquisition.
When to register
A foreign person or their agent must register their agricultural land interest within 30 days of the date of an event occurring.
Land and water register and instructionsHow to register
To register, you'll need to complete the Land and Water Registration Form.
You'll need to provide the following information:
- entity details
- FIRB approval number (if obtained)
- land location, size and usage details
- land title information
- percentages of the interest held in the land by the registering entities
- date of the event (for example, settlement)
- the land value
- the current types and percentage of land use of the property.
Multiple properties
You can use the Land and Water Registration Form to register up to 20 properties if it's for the same registration reason.
If you need to register more than 20 properties, or one property with more than 20 titles, you'll need to enter the remaining properties or title information on a new registration form.
Note: You must enter the same contact and owner details as before for the additional forms to be linked to the first registration form. If there is more than one owner, make sure you enter the owners in the same order as your first registration.
If you have more than 100 property titles to register, email us at LandRegister@ato.gov.au
If your situation changes
You'll need to update your existing registration by completing a Land and Water Registration Form if:
- you're no longer a foreign person
- you no longer hold agricultural land
- the land becomes agricultural land while you are holding it
- the land ceases to be agricultural land while you are holding it.
Penalties and reporting breaches
If you avoid your obligations to register or fail to keep your details up to date, you may face penalties under the Taxation Administration Act 1953.
Application of the failure to lodge penalty under the Act is outlined in PS LA 2011/19 Administration of the penalty for failure to lodge.
If you think someone may be deliberately breaking our foreign investment rules, you can report it confidentially to us by completing the ATO tip-off form.
See also:
Compliance activity
We have recently begun a compliance campaign targeted at foreign investors that:
- hold agricultural land
- have not registered their agricultural land interest.
The campaign aims to encourage self-registration through email, SMS and registered mail channels. Failure to register your agricultural land interest may result in penalties.
If you have questions about this campaign or would like further information, contact us on:
Statistics and reporting
Every year the Commissioner of Taxation reports to the Treasurer about the operation of the Register of Foreign Ownership of Water or Agricultural Land Act 2015. They also publish aggregate statistics of foreign ownership.
View the latest Register of Foreign Ownership of Agricultural Land – Report of RegistrationsExternal Link.
The reported statistics include:
- the proportion of Australian agricultural land held by foreign persons
- the level of foreign interests in agricultural land by state or territory
- the level of foreign interests in agricultural land by country of incorporation or ultimate owner (if possible)
- how agricultural land is used.
We only include aggregated statistics in the report. Privacy restrictions prevent us from publishing information which may identify an individual or entity.
Contact us
If you can't resolve an issue, contact us:
If you need language assistance, contact the Translating and Interpreting Service:
- 13 14 50 (in Australia)
- +61 3 9268 8332 (outside Australia).
Information for foreign persons about foreign investment requirements for the Register of Foreign Ownership of Agricultural Land (Agricultural Land Register).