Residential real estate

The Australian Taxation Office (ATO) is responsible for compliance and enforcement activities for residential real estate.

You cannot submit an application through the Foreign Investment Portal.

If you would like to invest in residential real estate (housing) you apply and pay the fee via the ATO's Online services for foreign investors.

To find out more about the vacancy fee, visit ATO's Vacancy fee for foreign owners.

If you need help on residential real estate applications, call the ATO on 1800 050 377.

For policy information, see Guidance Note 6: 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

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:
  • Australian citizen spouse;
  • Australian permanent resident spouse;
    or
  • New Zealand citizen spouse, who is eligible to hold a special category visa.
No