Additional foreign acquirer duty residential land interactive help

Additional foreign acquirer duty (AFAD) imposes a further 7% duty on the dutiable value of relevant acquisitions of AFAD residential land.

Use the AFAD residential land toolkit to learn about self assessing AFAD on relevant transactions.

Answer the following questions to determine if AFAD applies.

Note: If a transaction is subject to multiple foreign acquirers, you should answer the questions separately for each to determine the total foreign acquirer interest that AFAD will apply to. Alternatively, when AFAD liability is triggered by one acquirer, the whole transaction is subject to AFAD.

This interactive help does not include the exemption for retirement visa holders (subclass 405 or 410) acquiring or building a home to be used as their principal place of residence. This exemption only applies for transactions entered into on or after 1 January 2023.


Queensland Revenue Office
For transfer duty self-assessment queries:

For queries on payroll tax, land tax and royalties:

  • call 1300 300 734 (Australia) or +61 7 3179 2500 (overseas)
  • send an email using our online enquiry form.