Vacancy fee form and payment instructions

These instructions are for foreign owners of residential dwellings in Australia who need to lodge a vacancy fee return and pay a vacancy fee if required.

Recent Revenue NSW announcement

We acknowledge the recent announcement made by Revenue NSW regarding restrictions on the imposition of their foreign owner surcharge and surcharge purchaser duty. We are considering the implications for nationals of New Zealand, Finland, Germany, South Africa, India, Japan, Norway and Switzerland.

On this page

Changes coming soon
Completing your vacancy fee form
Paying your vacancy fee
Troubleshooting

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.

Completing your vacancy fee form

You must complete your vacancy fee form in full and submit it in one session. You can't save an incomplete form and return to complete it at a later date.

Mandatory fields are marked with an asterisk (*). Use the Help button on the top right-hand side of the form to find extra information about each field in the application form.

You can move back and forth between sections using the Back and Next buttons.

If there are errors on the form, a message will display so you can correct the information. You can't submit a form with errors.

You can print or save this form to your own device for record-keeping purposes – use the Print friendly version button on each page.

If you experience any issues accessing or using this form, follow these steps:

Complete the form.
Save the form using the Print Friendly PDF option at the bottom of the page.
Contact the ATO Vacancy Fee team at FIRBVacancy@ato.gov.au.

You can also refer to the troubleshooting errors and solutions on this page.

Our atotv webinarsExternal Link have more information about the vacancy fee return, including vacancy fee exemptions.

COVID-19 travel restrictions

You can claim an exemption if your property was not able to be occupied for 183 days or more in the vacancy year because of COVID-19 travel restrictions.

To claim the exemption, you must lodge your vacancy fee return.

To lodge your vacancy fee return, follow the instruction (as detailed in Step 4) to claim the exemption:

Select the statement 'The dwelling was exempt from being residentially occupied for 183 days or more during the vacancy year'.
Select from the drop-down 'Legal restrictions' as the reason the dwelling is exempt from legal liability.

Lodge your vacancy fee form here

Step 1: Terms and conditions

Read the terms and conditions carefully. It outlines your obligations and how we will use the information on the vacancy fee form.

Check the 'I agree to the terms and conditions' box, and then click the Continue button.

Step 2: Owner details

You will need to provide information on whether the foreign owner of the residential dwelling:

is the sole owner
owns the dwelling as joint tenants
owns the dwelling as tenants in common.

If the dwelling is jointly owned, you will need to enter the details of the other owners. Only one vacancy fee return needs to be lodged for joint owners of a dwelling (where they were included on the same application for approval for the purchase).

Foreign owners who own the dwelling as tenants in common are each required to lodge an individual vacancy fee return.

You also need to select the owner type from the list and provide relevant details.

If the owner is an individual provide:

given name
family name
date of birth
email
phone details.

If the owner is a company, provide the:

name of primary contact
company name
current email address
phone number.

If the owner is a trust, provide the:

name of the primary contact
trust name
current email address
phone number.

Step 3: Property details

The property statement selected will determine if you need to lodge a vacancy return.

Provide the land registration number and address details from the vacancy fee reminder to lodge email that we have sent to you. If you have not received a reminder email, make sure you are registered with the Land and water register. Refer to Vacancy fee for foreign owners.

Property statement

Select the action that applies to the property you are completing this form for. The following guidance will help you select the relevant statement.

Lodge your vacancy fee return

Select this option if there has been a dwelling on the land for the 12 month vacancy fee period. The 12 month vacancy fee period will be detailed in your reminder to lodge email.

Select NEXT to proceed. Go to Step 4.

Update your details

Select this option to update details about your property. By choosing this option you will not be lodging a vacancy fee return. Go to Step 5.

Step 4: Lodge your vacancy fee return

The vacancy fee return page will appear if you selected the option, Lodge your vacancy fee return.

To lodge the vacancy fee return, enter the vacancy year start date from the vacancy fee reminder email we sent you to complete the vacancy year section. The end date will be calculated for you.

Select the statement which specifies how your property was occupied during the vacancy year, either:

the property was residentially occupied for 183 days or more in the vacancy year
the property was residentially occupied for fewer than 183 days in the vacancy year
the dwelling was exempt from being residentially occupied for 183 days or more during the vacancy year.

An exemption will apply if you can show that, for at least 183 days in the vacancy year, the relevant dwelling is incapable of being occupied as a residence. However, you are still required to lodge the vacancy fee return. From the drop down list, select the appropriate type of exemption:

Repair – the property was undergoing substantial repair due to fire, malicious damage or natural disaster and was incapable of being occupied as a residence.
Renovation – the property was undergoing substantial renovations and was incapable of being occupied as a residence.
Damage – the property was damaged, unsafe or otherwise unsuitable to be occupied as a residence.
Medical – you or your tenant is receiving long-term, in-patient, medical or residential care.
Legal restrictions involving
- occupancy prohibited or legally restricted by order of a court, tribunal or a law of the Commonwealth, state or a territory
- conditions in your foreign investment approval decision letter prohibiting residential occupancy.

If COVID-19 (coronavirus) has affected how your property was residentially occupied and you need help completing your vacancy fee return, email us at FIRBVacancy@ato.gov.au or contact us by phone.

For definitions of the following terms, refer to Vacancy fee for foreign owners – about the vacancy fee:

vacancy year
occupation day
residentially occupied.

Declaration

Before you submit your vacancy fee return, make sure you have answered all relevant questions correctly and have read the declaration. An incomplete return may delay processing and you may be asked to complete and submit a new return.

Penalties may be imposed for giving false or misleading information.

Select Submit to proceed. Go to Step 6.

Step 5: Update your details

To update your details, select one of the following statements.

Construction of a new dwelling has been completed and a certificate of occupancy was received

Select this option if a certificate of occupancy has been received.

Enter the date the notice of occupancy was issued and the number of dwellings that have been constructed on the land.

By providing the occupation date, we can send you a reminder to lodge your vacancy fee return before it is due. If you do not lodge your vacancy fee return by the due date you may be liable to pay a vacancy fee, infringement notice and/or civil penalty.

The vacant land or redevelopment property does not have a dwelling on it, or construction is not complete.

Select this option if your vacant land or redevelopment property does not have a dwelling on it, or construction has commenced but not yet completed.

You have disposed of the property during the vacancy year

Select this option if you have sold or transferred the property during the vacancy year. Enter the date of disposal of the property.

Owner(s) deceased during the vacancy year

Select this option if one or more of the owners became deceased during the vacancy year. Enter the date of death.

Owners no longer foreign persons during the vacancy year

Select this option if you have gained permanent residency or become an Australian citizen. Enter the date owner(s) were no longer a foreign person.

Declaration

Penalties may be imposed for giving false or misleading information.

Select Submit to proceed. Go to Step 6.

Step 6: Confirmation

Once you have submitted the annual vacancy fee form and completed the declaration, a confirmation will appear advising if you are liable to pay an annual vacancy fee.

If you are not liable to pay an annual vacancy fee you will see a confirmation advising that you are not liable for a fee for the current vacancy year. The confirmation will contain details of declaration reference number, Land registration number and address details.

This confirmation is an update to your vacancy year details, it is not an annual vacancy fee return.

If you are liable to pay an annual vacancy fee you will see a confirmation containing details of:

declaration reference number
land registration number
address details.

The confirmation will also contain details of the calculated fee you need to pay, a payment reference number to use when paying your annual vacancy fee and options for payment of the annual vacancy fee. We will send a follow up notice via email advising you of the fee liable for the vacancy year within a few days.

If you don’t see the confirmation that contains your declaration reference number, land registration number and address details within a few minutes of submitting your return, check our Troubleshooting guide for assistance. If you are unsure if your return was lodged or incorrectly lodged, contact us.

We recommend you print or save the return for future reference. Click the Print friendly version button to print or save the registration details.

It is also advisable to save the reference number from the confirmation page as proof of lodgment. Your reference number will also help us to assist you with any enquiries you may have regarding your lodgment in the future.

Paying your vacancy fee

When you lodge your vacancy fee return, the confirmation page will indicate if you are liable for a vacancy fee and the amount you need to pay.

You will also receive a notice of liability of the vacancy fee payable via email after you have lodged.

The notice will provide you with information on the reason the fee is being charged, the fee payable, payment details and the due date.

To make a payment, go to how to pay. This information applies to individuals and businesses.

Troubleshooting

If you are experiencing issues lodging your return it may be due to one of the following reasons.

Table: Troubleshooting errors and solutions
Error	Solution
Pages not displaying properly	Try using another browser. Some users have reported using Mozilla Firefox or Google Chrome has resolved their issue.
The screen is blank or fails to load	If you are using ad blocker software, make sure this is turned off or disabled. For the most common browsers: Open the Menu or Tools from the Toolbar Select Add-ons Select Extensions Search for content blockers and either disable or remove the add-on. Try using a different device.
Form will not progress to next page	Make sure you have added all the mandatory information in the correct format. You will see a red outline around incorrect information. Check that you have entered dates in the correct order, dd/mm/yyyy. Refer to the on-screen help guide for examples.
Declaration will not submit when clicked or submit button is greyed out	Make sure you have selected both the: declaration statement captcha box. If you have completed the above and do not receive the captcha box or the submit button is still greyed out, you can email a copy to us. Save a PDF copy of the completed Print friendly version and email to FIRBVacancy@ato.gov.au.
Emails sent to or from 'qq.com' email addresses do not arrive	Please use an alternative email address or phone us using the contact details below.

Contact us

If you are unable to resolve the issue from the list, phone us on:

1800 050 377 (within Australia)
+61 2 6216 1111 (from outside Australia).

If you require language assistance, phone the Translating and Interpreting Service on:

13 14 50 (within Australia)
+61 3 9268 8332 (from outside Australia).

Last modified: 10 Mar 2023QC 56144