Residential real estate application – instructions
How to apply for foreign investment approval to purchase residential property in Australia or vary an existing approval.
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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.
Who needs to apply for approval
Foreign persons (including temporary residents and foreign non-residents) may need to apply for foreign investment approval before they purchase property in Australia.
A temporary resident is an individual who:
- holds a temporary visa that allows them to stay in Australia for a continuous period of 12 months or more (regardless of how long remains on the visa), or
- resides in Australia, has submitted an application for a permanent visa and holds a bridging visa that allows them to stay in Australia until their application is finalised.
Before you purchase property
Before purchasing residential real estate, check the Foreign Investment Review Board (FIRB) guidance notes to see if you need FIRB approval or are exempted.
You may need to provide us with your visa details so we can work out if you need to apply for FIRB approval.
The type of visa you hold determines what property applications you can apply for. For example:
- If you hold a bridging-visa and have applied for a permanent resident visa, you can apply for one established dwelling to be used as your main residence.
- If you hold a bridging-visa and have not applied for a permanent resident visa, you cannot apply for an established dwelling, unless you intend to redevelop the property (e.g., you are bridging to a temporary visa). If you hold a bridging visa and have applied for a temporary visa you will not be eligible.
- If you hold a permanent resident visa, you may be exempt from applying for approval.
We recommend you seek independent legal advice before applying for foreign investment approval. For more information, see the Department of Home Affairs' Explore visa optionsExternal Link.
If you don't hold an eligible visa, you will only be approved to purchase:
- new residential dwellings
- vacant residential land, or
- residential land with an established dwelling with the intent to re-develop the land with 2 or more newly constructed dwellings.
For more information, including definitions and exemptions, download the Word or PDF version of:
When to use the application form
To apply for approval to purchase Australian residential real estate, use the Residential real estate application form.
You must complete a separate application for each property you intend to purchase.
You can also use this form to apply to vary the conditions of an existing foreign investment approval.
Exemption certificates
An exemption certificate allows a foreign person to make multiple attempts to acquire one property, in a nominated state or territory, without having to seek individual approval for each property they are interested in.
Foreign persons can use an exemption certificate to purchase a new or near-new dwelling, or a single block of vacant land.
Temporary residents can also use an exemption certificate to purchase an established dwelling to live in while residing in Australia.
For more information, see Exemption certificates for foreign investors or real estate.
Apply for an exemption certificate using the Residential real estate application form.
Property developers and new (or near-new) dwelling exemption certificates
Property developers proposing to sell new dwellings or near-new dwellings to foreign persons can apply for a new (or near-new) dwelling exemption certificate.
If approved, you can provide foreign investors with a copy of the exemption certificate. In most cases, the investors won't need to apply for their own foreign investment approval to purchase a new dwelling or near-new dwelling in that development.
For more information, download the Word or PDF version of FIRB Guidance Note 6: Residential LandExternal Link.
Variations
You must use the Residential real estate application form to request a variation of a previous FIRB approval. Requests to change an application that is not yet determined by the ATO don't need a variation application form.
Variation applications will be considered on a case-by-case basis, including the timing of the request, the nature of the variation, control over circumstances and fees.
Requests that don't substantively change the original FIRB approval would generally be considered as a proposal for a variation. In contrast, a proposal that seeks to broaden the scope of the original approval will generally require a new application.
Fees are payable for variations. The level of fee is dependent on the complexity of the variation requested.
The fee for a:
- complex variation (not of an immaterial or minor nature) is $26,400
- simple variation (considered immaterial or minor) is $4,000.
Determining the complexity of the variation requested
Examples of complex variations include situations where you want to:
- change or remove a condition imposed
- extend the validity period of the no-objection notification or exemption certificate
- add a new wholly-owned subsidiary as an applicant.
Examples of simple variations are limited to situations where you want to fix:
- typographical errors
- errors to the name of the acquirer, target, or property being acquired.
However, if you paid a lower fee when you originally applied for approval, the fee will be capped at the lower initial application fee.
To avoid delays in processing a variation, make sure the correct fee is paid.
For more information, download the Word or PDF version of FIRB Guidance Note 10: FeesExternal Link.
After you invest
Land and water register
You must register your residential real estate purchase with us no later than 30 days after the date of settlement using the Land and Water Registration form. There is no cost involved in registering.
Vacancy fee
If your property has a residential dwelling on it, you must lodge a vacancy fee return within 30 days of the end of every 12-month period you own it, telling us how the dwelling was used.
For more information, see Vacancy fee for foreign owners.
Paying your application fee
We cannot consider your application, or variation of a previous FIRB approval, until we receive full payment of your application fee. Residential land fees apply for each application, based on the value of the property.
Where an application is not successful, withdrawn or you do not proceed with the purchase, ordinarily your fee will not be refunded (see Fee Waivers below for further details).
For more information, download the Word or PDF version of FIRB Guidance Note 10: FeesExternal Link.
Payment reference number
You need a payment reference number (PRN) to pay your application fee. You will receive your PRN after you submit your application form.
It's important to quote the correct PRN when paying your application fee. If you don't quote the correct PRN, your application decision may be delayed.
The PRN is a unique 18-digit number (with no alpha or special characters).
How to pay for your application
To pay your application fee, go to How to pay. Select the most suitable payment option for your circumstances.
Fee waivers
In limited circumstances, we may grant a fee waiver. We consider requests on a case-by-case basis. Generally, we don't waive fees if you:
- are unsuccessful in purchasing a property, even if it's for reasons beyond your control
- change your mind about purchasing the property
- withdraw your application.
You need to lodge your application before we can consider waiving the fee.
For more information, see Fee waiver – FIRB applications.
Start your application
Use this form to apply for approval to:
- purchase Australian residential real estate, or
- vary the conditions of an existing foreign investment approval.
We collect data on purchases, sales and transfers of properties by foreign persons through the Land Register. The information you disclose on this form may be used for this purpose.
This form can’t be completed in some older browsers, such as Internet Explorer 8. If the form doesn't appear, you may need to update your browser.
Note: We are currently investigating issues with attaching documents to the application form. If you are experiencing any issues, follow the steps below.
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If you experience any issues accessing or using this form:
1. Complete the form
2. Save the form using the Print friendly version option at the bottom of the page
3. Send the completed form to the ATO residential team at FIRBresidential@ato.gov.au.
Start your applicationCompleting the application form
You must complete the application form in full and submit it in one session. You cannot save an incomplete application and return to complete it later.
Mandatory fields are marked with an asterisk (*). Use the Help button at the top of the form to find extra information about each field in the application form.
Find out about each section in the application form:
Terms and conditions
Read the terms and conditions carefully. They outline your obligations and how we use the information you provide on the application form.
Check the I agree to the terms and conditions box, and then click on the Apply button to continue.
Contact details
Provide the contact details of the person we can ask for more information about your application.
The contact person is usually the person who is submitting the application on behalf of the purchaser. If you are the purchaser and are submitting the form yourself, provide your own contact details here.
Applicants
Provide the details of all purchasers of the property.
Individuals
Individuals need to tell us whether they intend to purchase the property as a sole purchaser or with another party (as joint tenants or as tenants in common).
If you are purchasing as:
- joint tenants – provide the details of all purchasers (applicants) on the one application form
- tenants in common – only one purchaser can be listed on each application form.
If the other purchasers you are buying the property with are also foreign people, they need to lodge their own application and pay a separate fee. If they are exempt, they don't need to lodge an application.
If you intend to purchase an established dwelling, you need to provide your passport and visa details in this section.
Enter your street address details, don't provide a post office box.
If you have been issued with an Australian tax file number (TFN), it must be provided in the application form.
Company
If you are applying as a company, you need to provide your legal name and country of incorporation.
If there are any shareholders who hold more than a 5% interest in the purchaser, you must list all shareholders or beneficiaries who hold more than a 5% interest in the purchaser.
Trust
If you are applying as a trust, you need to provide the:
- name of the trust
- trust country of registration
- name of the trustee
- trustee's country of residence
- ownership percentage.
Where the trustee is:
- an individual – provide the nationality from the trustee's passport
- a company – provide the registered address.
Previous applications
Select Yes and provide the FIRB approval number if you:
- have previously applied for foreign investment approval, for this or other properties
- are applying for approval to vary the conditions of your existing FIRB approval.
Application type
Select the type of application you are seeking approval for.
- New dwelling
- Established dwelling
- Vacant land
- Exemption certificate
- Variation – simple
- Variation – complex
- New or near-new dwelling exemption certificate – this option is for property developers only
Established dwelling
If you select Established dwelling you must tell us how you intend to use the property by selecting one of the following options:
- Use the property as your principal place of residence – this option
- is only for holders of eligible temporary residency visas
- requires you to provide the visa and passport details for all applicants under the Applicants tab
- Redevelop the property to increase the number of dwellings.
- Use the property for staff accommodation – this option is only for companies or trusts.
Exemption certificate
If you select Exemption certificate you must tell us what type of property you intend to purchase. To work out if this option is suitable for you, see exemption certificates.
You can select one, or more, of the following:
- Established dwelling to be used as your principal place of residence – this option
- is only for holders of eligible temporary residency visas
- requires you to provide the visa and passport details for all applicants under the Applicants tab
- New dwelling
- Vacant land.
Variation – simple or complex
To ensure the correct variation fee is applied, select either:
- Variation – simple to request a simple change to your approval conditions or other details for a previous FIRB approval. Under Applicant details you'll need to include the
- FIRB approval number
- application fee amount of the FIRB approval you want to change.
- Variation – complex to request a complex change to your approval conditions or other details for a previous FIRB approval. Under Applicant details you'll need to include the
- FIRB approval number
- application fee amount of the FIRB approval you want to change.
We will start assessing your application once the correct fee is paid.
If you need help you can:
Property details
If you are purchasing a specific property, provide the exact:
- address details – including the lot or street number, street name and post code
- title details.
Vacant land
If you intend to purchase vacant land, you need to provide information about the development of the land, such as how many dwellings will be built.
If you answer Yes to the question Has a contract been signed for the purchase of the property?, you need to attach a copy of the contract to the application in the Attachments section.
New dwelling
If you answer Yes to the question Has a contract been signed for the purchase of the property?, you need to attach a copy of the contract to the application in the Attachments section.
Established dwellings
If you select Established dwelling you must tell us how you intend to use the property by selecting one of the following options:
- Use the property as your principal place of residence – this option
- is only for holders of eligible temporary residency visas
- requires you to provide the visa and passport details for all applicants under the Applicants tab
- Redevelop the property to increase the number of dwellings.
- Use the property for staff accommodation – this option is only for companies or trusts.
If you are purchasing the property for the purpose of redevelopment, make sure you answer all questions regarding the development of the property.
If you answer Yes to the question Has a contract been signed for the purchase of the property?, you need to attach a copy of the contract to the application in the Attachments section.
Purchase details
Provide details about the property you intend to purchase.
The fee for your application is calculated on the expected purchase price of the property that you insert in this section.
Tenants in common
If you are purchasing the property as tenants in common, you need to pay a fee according to your share of the property's value. From 1 January 2021, tenants in common fees are calculated based on each tenants’ percentage ownership of the total interest in the property, outlined in Guidance Note 10 - Fees (PDF, 1.6MB)This link will download a file.
So that we can correctly calculate your application fee, you must show:
- the full expected purchase price of the property
- your ownership percentage.
Your fee will then be calculated according to your share of the property's purchase price.
For example, if you are purchasing a property valued at $1,500,000 and your share is 10%, we calculate your application fee based on the property value ($1,500,000) and you pay 10% of that fee.
Attachments
You can attach documents to support your application.
In some cases, you will need to add an attachment before you can submit the form.
If your contract is unconditional, attach a full copy of your contract.
If you are seeking a variation to an existing approval, attach a document describing in detail what you want to vary. For example, if you want to ask for extra time to redevelop your property, or to seek approval to sell vacant land without building a dwelling on it.
If you are a property developer seeking approval for a new dwelling exemption certificate, attach documents to support your application.
If you are an individual applying for approval to purchase a second-hand dwelling, attach a copy of your passport showing your name and passport number.
As a guide and to ensure your application is processed efficiently, attach the following documents:
- a copy of your passport
- a copy of your Contract of Sale
- a copy of any nomination agreement that may be applicable
- any additional information about your visa or immigration status, that will support your application.
Note: You can attach up to 6 files to your FIRB application. Each file must be under 10MB. Use only English alphanumeric characters to name each file and keep file names as short as possible. File names in a different language or using special characters, such as # @ & $, may affect the submission of your application.
Declaration and submitting the form
Before you submit your form, ensure you have answered all relevant questions correctly and have read the declaration. An incomplete form may delay processing and you may be asked to complete and submit a new form.
Once you have submitted the form, a confirmation message will appear on-screen.
If you don’t see the confirmation message within a few minutes of submitting your application, we may not have received it. Do not submit another application – phone us on 1800 050 377 (within Australia) or +61 2 6216 1111 (from outside Australia) to confirm.
We aim to process your application within 30 days of receiving the full amount of the application fee. We will send you an email with our decision within 10 days of making it.
For some complex applications, we may ask you for extra time to make the decision.
Print your application
You can print your application at any time using the Print friendly version button at the end of each section.
We recommend you print a copy of your application after you have submitted it, using the Print friendly version button.
Navigating the form
You can move back and forth between the sections in the form using the Back and Next buttons.
You can close the application (without completing it) at any time, but you cannot save the incomplete application. You will need to submit a new application when you are ready to proceed.
Report a breach of the foreign investment rules
To report a suspected breach of the foreign investment rules, you can:
- complete the tip-off form
- phone us on the ATO Tip-off hotline on 1800 060 062.
We investigate all reports of suspected breaches if enough information is provided.
If you suspect you’ve breached your foreign investment conditions, contact us as soon as possible.
For more information, see Report a suspected breach of the foreign investment real estate rules.
Where to get help
To find out more about lodging your application, you can:
- phone us on 1800 050 377 within Australia
- +61 2 6216 1111 outside Australia.
If you don't speak English well and want to talk to a tax officer, you can phone the Translating and Interpreting Service on:
- 13 14 50 within Australia
- +61 3 9268 8332 outside Australia.
How to apply for foreign investment approval to purchase residential property in Australia or vary an existing approval.