Register of Foreign Ownership of Australian Assets 2023–24 Report
The first annual Register of Foreign Ownership of Australian Assets 2023–24 Report (the Register) was published 2 October 2025. The report contains de-identified statistical information from the Register, as of 30 June 2024. To be published annually, the report provides transparency to the broader community and is a definitive source of information on foreign-owned assets in Australia.
Aggregated data, including figures for prior years where available, was published Register of Foreign Ownership of Australian assetsExternal Link.
Residential investment – Compliance program
The ATO helps foreign investors to comply with their obligations relating to residential real estate by using data and analytics to drive early intervention and prevention of non-compliance. Where non-compliance is identified, consequences may include forced divestment, infringement notices and civil penalties. Compliance results are published annually in the Treasury Annual Report (PDF 5.91MB)External Link (see Tables 66 and 67).
The program's focus areas for the 2025–26 financial year include non-compliance relating to established dwellings (noting the ban on foreign purchases of established dwellings from 1 April 2025) and development conditions and the intentional obscurement of beneficial ownership to circumvent foreign investment rules.
The ATO continues to encourage voluntary compliance and self-disclosure where a foreign person suspects that they may have breached the foreign investment rules. Foreign investors can make a voluntary disclosure at any time. Any voluntary disclosures are considered when considering compliance action. Foreign persons wishing to disclose a suspected breach are encouraged to contact us about foreign investment.
Treasury Foreign Investment Portal
The Treasury Foreign Investment Portal launched in February 2025 and began accepting submission in May 2025. The portal is used by foreign investors to meet their obligations in relation to investment in non-residential assets including notifying Treasury of proposed actions, disclosing actions that have already been taken, applying for exemption certificates or variations and meeting compliance and reporting obligations.
User feedback is valuable in improving the functionality of the portal. Feedback can be submitted via the Foreign Investment Enquiries service by:
- emailing foreigninvestmentenquiries@treasury.gov.au
- phoning 02 6263 3795, Monday to Friday from 10:00 am to midday and 2:00 pm to 5:00 pm AEST.
Please note, the ATO's Online service for foreign investors is used for applications to purchase residential land and for all obligations relating to the Register of Foreign Ownership of Australian Assets.
General business
Foreign investment framework reforms – discussion paper
Treasury has released Foreign investment framework reforms – discussion paperExternal Link on potential reforms that seek to streamline and strengthen Australia's foreign investment framework. Foreign investment stakeholders are encouraged to provide any input on key issues and reform opportunities with submissions accepted until 5:00 pm on 12 December 2025. Any queries regarding this consultation can be emailed to FIConsultations@treasury.gov.au
Member feedback
As part of the ATO's governance processes, we report internally on the operation of our external stakeholder groups which includes the Foreign Investment Stakeholder Group. The ATO is introducing a new process where feedback will be collected to inform this reporting process.
A short questionnaire will be distributed to members following the meeting providing an opportunity to share feedback on the operation of this group and shape future meetings. The questionnaire is voluntary and should only take a few minutes to complete.
Responses are required to be returned to FIRBATOCOMMS@ato.gov.au by 12 December 2025.
Relationship Authorisation Manager
Relationship Authorisation Manager has been updated to comply with the 2024 Digital ID accreditation rules and to improve user transparency and control. From mid-November users are now able to view current authorisations, renew or withdraw authorisation and export authorisation history.
Authorisations are now valid for 7 years, unless withdrawn prior to their expiration.