Foreign status changes

​​​​​​The Foreign Investor Land Tax Surcharge (FILTS) is assessed based on the nationality of the owner(s) as at 1 July of each financial year.

Where a nationality changes part way through a financial year, a reassessment or pro-rata of land tax and FILTS is not available.  The change will come into effect from 1 July of the next financial year.

The only exception is for discretionary trusts which meet certain criteria (see Trusts below).​

If your foreign status changes, you are required to notify us​ through the Nationality and Land Use for Foreign Investor Surcharges online form within 30 days and include evidence of your status change. 


Where a discretionary foreign trust exists:

  • as at 1 July; and
  • the trustee has the discretion to the distribution of capital; and
  • the trust deed is amended so the trust is no longer a foreign trust; and
  • the trust deed amendment occurs within six (6) months from the date of issue of the first Notice of Assessment for Land Tax which includes a FILTS component,

the trustee may apply to the Commissioner in writing for a reassessment and refund of the FILTS paid. A dated copy of the amended Trust Deed must accompany the application.

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