Foreign investor duty surcharge
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The Foreign Investor Duty Surcharge (FIDS) is an additional amount of duty charged when residential or primary production property is acquired (either directly or indirectly) by a foreign person. This includes vacant land which may meet the definition of residential or primary production property.
Additional information (to the dutiable document
or acquisition statement) required to calculate FIDS and what to do if your land type changes.
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| View the definition of a foreign person, foreign natural person, foreign corporation, foreign trustee, foreign trust and discretionary trust.
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The documentary evidence required to identify if a transferee is foreign.
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| Circumstances where an exemption from FIDS will apply.
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What to do if your foreign status changes.
| | View the rates of the Foreign Investor Duty Surcharge.
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