Who must complete this form
Build to rent (BTR) owners must complete and lodge the Build to rent development – notice of events (NAT 75663) approved form with the ATO from 1 January 2025 to notify us of the following events:
- A BTR development you own commences to be an active BTR development.
- An active BTR development you own expands.
- The ownership interest in the active BTR development is acquired from you by another entity.
- You acquire the ownership interests in an active BTR development.
- A BTR development you own ceases to be an active BTR development.
This is required under section 43-154 of the Income Tax Assessment Act 1997 (ITAA 1997).
An authorised person (for example, the public officer, trustee, or authorised registered tax agent) can complete and lodge the form for the BTR development owner.
Find out more about Build to rent development tax incentives.
Download the form
Download the approved Build to rent development – notice of events (NAT 75663, (PDF 366KB)This link will download a file form.
To complete the form:
- We recommend using a desktop device or laptop.
- Download the form by right clicking on the link and selecting Save (link) and Target as (this wording may vary depending on your internet browser).
- Open the form and enable JavaScript if prompted.
- Complete the form on your computer and save a copy.
Instructions for completing the form
Section A: Entity details
Complete all fields.
For information on when an entity is a stapled entity, see Stapled structures.
Section B: Trust details
Where the entity is a trust, provide the following additional information. Complete all relevant fields.
For information on when a trust is a managed investment trust (MIT) or a withholding MIT, see:
Section C: Notice particulars
Notice reason code
Print the relevant code for the event you are notifying when completing and lodging your form:
- A – A BTR development you own will become an active BTR development
- B – An active BTR development you own has expanded
- C – You disposed of an active BTR development
- D – You have acquired an active BTR development
- E – An active BTR development you own has ceased to be an active BTR development.
Compliance period start date
Complete this item only where you are notifying your choice for a BTR development you own to become an active BTR development:
- If you entered A at 'Notice reason code', you may specify the date from which the eligible BTR development becomes an active BTR development
- the date cannot be in the past
- if no date is provided, the BTR development becomes an active BTR development on the day we receive this form.
- If you entered B at 'Notice reason code', the start date of the BTR compliance period for the expansion will be the day those dwellings are added.
ATO BTR development ID
Provide your ATO BTR development ID or IDs if you entered B, C, D, or E at 'Notice reason code'. You will have more than one BTR development ID for an active BTR development if that active BTR development has expanded one or more times.
Section D: Build to rent development information
Complete only if you entered A or B at 'Notice reason code'. That is, you are notifying a choice for your BTR development to become an active BTR development or expand.
Complete all fields.
If you are notifying a choice to expand an active BTR development, complete Section D based on the expansion area.
Section E: Ownership change
Complete only if you entered C or D at 'Notice reason code'.
Complete all applicable fields.
Section F: Cessation event
Complete only if you entered E at 'Notice reason code'.
Complete all applicable fields.
Eligibility criteria not met
Print the relevant code that describes the reason the eligibility criteria are not met:
- F – Minimum number of dwellings in the development
- G – Dwellings are residential premises and not commercial residential premises
- H – Lease offer period or other lease requirements
- I – Affordable dwelling requirements
- J – Single entity ownership of all dwellings and common areas in the BTR development.
Section G: Declaration – entity or agent
Complete all relevant fields.
Penalties may be imposed for giving false or misleading statements.
How to lodge the form
Keep a copy of your completed, signed and dated form for your own records.
- Lodge the form with the ATO by emailing the completed, signed and dated form to PGBuildToRent@ato.gov.au. Use the subject line Housing tax incentives for build to rent developments.
- Email lodgment is not a secure channel. If you have concerns with lodging via email, email PGBuildToRent@ato.gov.au.