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  • Land and water register and instructions

    A foreign person (including a temporary resident or a foreign non-resident) who has invested in the following must register their acquisition on the Land and water register:

    • Australian residential real estate – your acquisition must be recorded within 30 days of settlement (your right to occupy)
    • Australian agricultural land – your initial acquisition must be recorded with us within 30 days of the date of purchase and any further events must also be recorded with us within 30 days of the event  
    • interests in registrable water entitlements and contractual water rights, and certain changes in those interests. You may register at any time during the year (for example, when the event occurs), but no later than 30 days after the end of the financial year in which the event occurred  

    Use this form to register residential, agricultural land or water entitlements. There is no cost involved in registering.

    Start your Land and water registration

    How to complete this form

    Use the Print friendly version button on each page to print or save this form to your own device for record-keeping purposes. You can't save the online version of this form and resume it at a later date.

    If there are errors on the form, a message will be displayed so you can correct the information. You cannot submit a form with errors.

    You must complete all fields marked with an asterisk (*).

    On this page:

    Terms and conditions

    Read the terms and conditions carefully. It details your obligations and how we will use information on the registration form.

    Check the I agree to the terms and conditions box, and then select the Apply button to continue.

    Registration reason

    Select the type of registration required:

    • land or property – either agricultural land or residential real estate
    • water entitlement.

    Depending on the registration up to two selections can be made; at least one must be selected, for example:

    • If you are registering a residential real estate property you need only select ‘Residential real estate’.
    • If you are registering agricultural land with water entitlements you must select both ‘Agricultural land’ and ‘Water entitlement’ and submit the details for each.

    Provide the reason for the registration and select from the following:

    • Transfer: Buy or Sell (or Lease)    
      • Use 'Transfer: Buy or Sell' when entering into a lease or when the leasehold period has expired. Further details on the leasehold are entered further down in the form
       
    • Change in Status: Becoming or ceasing to be foreign person
    • Change in Status: Becoming or ceasing to be either agricultural land or residential real estate.

    You can only add details for one registration reason at a time. If you have two reasons for registration (such as a buy and a sell) then you must submit two registration forms – one for each reason. When registering agricultural land you can add more than one title per registration form, for example if you are purchasing agricultural land with 10 titles, they all can be listed on the one form.

    A change in status to or from residential land or agricultural land is where the land use changes from one use to another. For example, the land use changes from residential land to another use such as commercial or agricultural.

    Number

    You will be prompted to enter a FIRB approval number or the registration number of a previous registration if you are recording details for:

    • a residential real estate event – provide the FIRB approval number
    • a change in foreign person status – provide the FIRB approval number or previous registration number
    • a disposal event – provide the FIRB approval number or previous registration number.

    Provide the application or registration number in one of the following formats:

    • 2015/1230
    • 1234567890123

    Contact details

    We will contact the person whose contact details are provided if we require clarification or further information in relation to the registration.

    The contact person is usually the person who is completing the form on behalf of the applicant. The contact can also be the applicant.

    Provide the details of the contact person where applicable.

    Ownership interest details

    Up to 10 owners can be added to each registration. The owners can be a mix of individuals, companies, trustees and foreign government investors.

    Select the correct entity type and provide the relevant details. If the owner is:

    • an individual – provide the given and family name, you must also provide the nationality and date of birth of the owner
    • a company – provide the legal name and the country of incorporation
    • a foreign government investor – provide the government or agency name and country
    • a trustee – provide the name of the trust and trustee, and the trust's country of establishment.

    For owners who are foreign government investors or trustees, you will need to select a reason why they are considered a foreign government investor or foreign person.

    If the country of incorporation (or registration) is 'Australia' then you must provide the nationality of the shareholders or beneficiaries which make the company or trust a foreign person.

    Provide address and contact details for each owner.

    Land details

    The land details section will change according to whether you are registering agricultural land or residential real estate, and depending on the state or territory in which the property is located.

    The registration form can be used for one or more properties or titles if it is for the same registration reason.

    A property is considered a single property if there is one address (consisting of the property name or property address, suburb or town and state) with one or more property titles.

    Multiple property titles for one property are more common for agricultural properties (particularly larger properties). A property name can be helpful in identifying a single property with many titles even if the property name is used only for registration purposes.

    Multiple properties or titles

    For agricultural land and water entitlement registrations, up to 20 properties can be entered on a form. If the registration is for one property with multiple lots, a prefill option is available when adding the second or subsequent property. Selecting this option will prepopulate some of the fields in the form with the details from the immediate previous details.

    If you need to register more than 20 properties or one property with more than 20 titles, you will need to enter the remaining properties or title information on a new registration form.

    You must enter the same contact and owner details as entered 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. To make this easier, print off the first registration form when you submit it so you can copy the same details onto the second or subsequent registration forms.

    If you have more than 100 titles to register, contact the ATO land register team at LandRegister@ato.gov.au to discuss a bulk registration alternative.

    Land or property type details

    Enter the street address details of the property into the relevant fields. Do not use a 'care of' (c/o) or PO Box address.

    If you have an agricultural title without a street address, please use the closest road to the title. It is acceptable to use the same road address for multiple titles.

    Once you select a state or territory, provide the following details:

    • Australian Capital Territory (ACT) – section, block, suburb, holding type (freehold/leasehold), term of lease (if leasehold) and land area in square metres
    • New South Wales (NSW) – either the volume and folio, or lot, plan number and section, or book and page number. You will then provide holding type (freehold/leasehold), term of lease (if leasehold) and land area (in square metres)
    • Northern Territory (NT) – plan number and either lot and location, section and location, unit and location or portion and location. You will then provide holding type (freehold/leasehold), term of lease (if leasehold) and land area (in square metres)
    • Queensland (QLD) – lot, plan number, holding type (freehold/leasehold), term of lease (if leasehold) and land area in square metres
    • South Australia (SA) – lot, plan number, plan type, holding type (freehold/leasehold), term of lease (if leasehold) and land area in square metres
    • Tasmania (TAS) – volume, folio lot, plan number, holding type (freehold/leasehold), term of lease (if leasehold) and land area in square metres
    • Victoria (VIC) – set of details for either plan number details or parish/township details: 
       
      • if you select    
        • plan number – you will also need to provide plan number, block, section and details of one of lot, unit, road, reserve or common property
        • parish/township – you will also need to provide details of one of lot, section, block, portion, subdivision or allotment
         
      • you will then need to provide holding type (freehold/leasehold), term of lease (if leasehold) and land area in square metres
       
    • Western Australia (WA) – lot, plan number, plan type, holding type (freehold/leasehold), term of lease (if leasehold) and land area in square metres
    • all other territories – holding type (freehold/leasehold), term of lease (if leasehold) and land area (in square metres).

    Volume and folio details may be provided for the ACT, NT, SA, VIC and WA but are not mandatory.

    Table 1: Examples for land title and description fields

    Field

    Example

    Limits

    Allotment

    109

    35 characters, spaces or numbers

    Block

    445

    5 characters, spaces or numbers

    Book

    3887 No 9

    15 characters, spaces or numbers

    Common property

    Farm Road

    35 characters, spaces or numbers

    Folio

    10

    15 characters, spaces or numbers

    Location

    County of Darling

    30 characters, spaces or numbers

    Lot

    17

    13 characters or numbers

    Page number

    5

    15 characters, spaces or numbers

    Parish/Township

    Cowra

    35 characters, spaces or numbers

    Plan number

    2

    15 characters, spaces or numbers

    Plan type

    LP

    2 characters or numbers

    Portion

    40202

    5 characters, spaces or numbers

    Reserve

    Balgowlah

    35 characters, spaces or numbers

    Road

    Smith

    35 characters, spaces or numbers

    Section

    25

    12 characters, spaces or numbers

    Subdivision

    90/65

    5 characters, spaces or numbers

    Suburb

    Kambah

    35 characters, spaces or numbers

    Unit

    22

    3 characters or numbers

    Volume

    4

    15 characters, spaces or numbers

    Other details to be provided for all states and territories

    If you have multiple titles or properties, the following information needs to be repeated for each entry:

    • Land area in square metres (or m2) is to be provided. Only use numbers to input this information. For example, if your land size is 1,000m2 you will need to enter 1000.
    • For an individual who owns a share of a property (for example as a tenant in common) you must enter the total land size.
    • The percentage of the share in the property held by the applicant must be included and it must be greater than zero. The proportion of the land size will be calculated using this percentage.
    • The 'unique property ID' can be used for Auto Consol information and any other unique identifier you have for the property.
    • Provide extra property title details in the 'Other title information' field

    Enter the date of event according to the following scenarios:

    • In the case of a purchase or sale of a property or title, the event date is the date of settlement. This is usually not the date the contract was signed but the date when you become legal owner of the house or land and you are able to occupy the house or land.
    • When registering a purchase or lease of a water entitlement – use the date showing on the water entitlement or when the lease commenced.
    • When registering a sale or end of lease of a water entitlement – use the date when the water entitlement was sold or the end of the lease.
    • If you are recording a change in water entitlement volume – use the date when the water entitlement volume was changed.
    • When giving details of a change in foreign person status – enter the date when permanent residency was granted or removed.

    Land or property market value should always be provided. The market value should be the value of the property at the time of the registration event (or closest possible estimate), being either the:

    • sale price of the land if it was acquired or sold as part of an arm’s length transaction within the past 12 months
    • value of the land calculated on a reasonable basis having regard to the market value of the land (including buildings or other structures on the land).

    The market value for leasehold interests is the total value of the lease over the lease term (including any options), excluding GST. The following amounts should be included in the value of the lease:

    • up-front initial payments (other than taxes and regulatory charges) for the grant of the leasehold interest
    • annual lease payments including amounts as increased in accordance with a formula over the term of the lease
    • amounts likely to be paid for an extension or renewal of the lease (if prescribed under the lease agreement).

    The lease end date is also required for leasehold interests.

    When registering agricultural property the land use must be included and the total must add up to 100%; for example – crops 50%, livestock 50%.

    If you need to enter further details, use the 'Other relevant information' field.

    Water details

    When entering multiple water entitlements, up to 20 can be entered on one form and a prefill option is available when adding a second or subsequent water entitlement. Selecting the prefill option will prepopulate some of the fields in the form with the details from the immediate previous form.

    If you need to register more than 20 water entitlements, you will need to enter the remaining entitlements on a new registration form.

    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. To make this easier, print off the first registration form when you submit it so you can copy the same details onto the second or subsequent registration forms.

    If you have more than 100 entitlements to register, contact the ATO register team at LandRegister@ato.gov.au to discuss a bulk registration alternative.

    Water entitlement details

    The details required for the register will change according to the type of water being registered, the state or territory of the water holding and who issued the water holding to you.

    Details which must be included in your registration

    Field

    Example

    Information

    Water entitlement type

    Water access entitlement

    Select one from the list. See further details below.

    Issuing entity type

    State water authority

    Select one from the list. See further details below.

    Issuing entity name

    High parks water

    35 characters, spaces or numbers.

    State/Territory

    Victoria

    Select only one from the list.

    Issue date

    01/01/2017

    dd/mm/yyyy

    Entitlement number/identifier

    A123

    25 characters, spaces, numbers or special characters.

     

    If there is no identifier, write ‘None’ in this field and provide further details in the ‘Other relevant information’ field if necessary.

    Volume (ML)

    10

    Enter the water holding in megalitres.

    Ownership

    100%

    Whole numbers between 1-100.

    Sector/usage details

    Crops 50%

    Stock 50%

    One or more options can be chosen and the total must equal 100%.

    Water entitlement types

    • Water access entitlement    
      • select this option if you have a registrable water entitlement, including an Australian water access entitlement, issued by state or territory water authority to hold or take water from a water resource
      • you do not need to include works licenses or permits unless it also includes the right to take and use water
      • for example, a works permit for digging a dam (to collect water) is not required to be registered (unless the works permit also specifically states you are allowed to take and use water) and an exploration bore where you have the right to take and use water (if found) should be registered
       
    • Irrigation right    
      • select this option if you have a right against an irrigation infrastructure operator (IIO) to receive water. You do not have to provide details of a water access right or a water delivery right in relation to your irrigation right
       
    • Lease (contractual right)    
      • select this option if you have a contractual right to another entity’s registrable water entitlement
       
    • Water access right    
      • select this option if you have a registrable water entitlement which is not a water access entitlement, irrigation right or contractual right.
       

    Issuing entity type

    State water authorities are state government departments such as the Department of Primary Resources, or the Department of Environment, Land, Water and Planning.

    If you have an irrigation right with an IIO then choose ‘irrigation infrastructure operator’.

    If you are registering a lease of water holdings (contractual water right), choose ‘Other – 3rd party’ and enter details of the person or company you lease the water holding from.

    ‘Non-water state authority’ includes local government or other government authorities (other than the state water authorities)

    Variable fields

    The fields in the following table depend on selections made in the form, for example choosing a state or territory will alter the choices available.

    Variable fields

    Field

    Explanation

    Resource type

    For state water authority, IIO or other third party this field is mandatory; one selection must be made.

    If you are not sure of the resource type, select the one that best describes the water holding and write further notes in the ‘Other relevant information’ field at the end of the form.

    Flow control

    For state water authority, IIO or other third party this field is mandatory; one selection must be made.

    If you are not sure of the resource type, select ‘N/A’ and write further notes in the ‘Other relevant information’ field at the end of the form.

    Reliability

    For state water authority, IIO or other third party this field is mandatory and selection will vary between states and territories. One selection must be made.

    If you are not sure of the resource type, select ‘N/A’ or ‘Other’ from the list and write further notes in the ‘Other relevant information’ field at the end of the form.

    Water system

    For state water authority, IIO or other third party this field is mandatory and selection will vary between states and territories. One selection must be made.

    The listing for water system can be long depending on the state or territory chosen previously in the form. Choose the area which is the closest match to your water holding.

    Enter any further notes in ‘Other relevant information’ field at the end of the form if necessary.

    Local government name

    This field will only show if ‘Non-water state authority’ is selected.

    You can include any government authority in this field including state or territory departments or local government authorities which have issued the water entitlement/right.

    Term of lease

     

    Lease end date

    Details of a lease (contractual right) agreement must be included in the registration if ‘lease’ has been chosen as the water type.

    Other relevant information

    Further information can be added in this field to explain the details of your registration if necessary.

    Declaration

    An authorised person, agent or representative must check the box in the declaration.

    Read the declaration then check both the declaration box and the CAPTCHA code box before submitting the form.

    Confirmation

    We recommended you print or save the registration at this point for future reference or if you need to register multiple properties. Click the 'Print friendly version' button to print or save the registration details.

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

    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: 19 Jun 2020QC 52587