If you would like to invest in residential real estate (housing) you will need to submit your application to the Australian Taxation Office (ATO).
Apply and pay the fee use Online services for foreign investors. Please do not submit your application through the FIRB application portal.
To find out more about the vacancy fee, visit ATO's vacancy fee for foreign owners.
For assistance and further questions please contact the ATO on 1800 050 377.
Also see our guidance on residential land
Residential real estate applications
Lodge a residential property application with ato.gov.au before you purchase residential real estate (housing) or land in Australia
Use ATO Online Services for foreign investors after reading Residential property applications
When an application is not required
There are some situations where a residential real estate application is not required. For the full list of exemptions see Key Concepts.
| Exemption | Application required |
|---|---|
| Australian citizens living abroad | No |
| New Zealand citizens who hold, or are eligible for, a special category visa | No |
| Holders of Australian permanent residency visas | No |
Joint tenants who are purchasing with their:
|
No |