Guidance material has been updated following recent changes to the foreign investment framework.

The following guidance material has been updated:

• Key Concepts Guidance Note
• Residential Land Guidance Note
• Exemption Certificates Guidance Note
• Fees Guidance Note
• Tax Conditions Guidance Note
• Residential Compliance Guidance Note
• Proposal Checklist Appendix – Tax Checklist

The updated guidance material now includes information about:

• the ban on foreign purchases of established dwellings announced by the Treasurer and Minister for Housing on 16 February 2025
• foreign investment in new and established Build to Rent developments
• partial refunds of application fees for unsuccessful proposals in competitive bid processes
• tax arrangements that will attract greater scrutiny in the foreign investment assessment process.