ato logo
Search Suggestion:

Are you a foreign person buying property in Australia?

How to determine if you are a 'foreign person' when buying property in Australia.

Last updated 30 March 2025

Definition of a foreign person

The definition of a 'foreign person' is complex and may apply to individuals, corporations, trusts and other entities, in ways that are not immediately obvious.

The legal definition of a foreign person is in Guidance Note 2 – Key Concepts published on the Foreign investment websiteExternal Link.

The term is defined in Part 1, Section 4 of the Foreign Acquisitions and Takeovers Act 1975.

If you are unsure if you are a foreign person, you should seek independent legal advice for help.

Individuals considered foreign persons

You are a foreign person if you intend to buy Australian residential or commercial property, and you are not a:

  • citizen of Australia
  • permanent resident of Australia, or
  • New Zealand citizen with a special category visa.

A permanent resident who is not ordinarily a resident in Australia may be a foreign person in some circumstances.

Temporary residents considered foreign persons

From 1 April 2025 to 31 March 2027, foreign persons are banned from purchasing established dwellings in Australia (limited exceptions apply). This includes temporary residents purchasing an established dwelling for use as a principal place of residence. Temporary residents can still apply for approval to purchase vacant land or new dwellings.

You are a foreign person in the Australian foreign investment legislation if you are a:

  • temporary resident in Australia, or
  • New Zealand citizen who is non-resident in Australia.

Special rules apply to temporary residents who purchased an established dwelling (or received foreign investment approval to buy an established dwelling) before 1 April 2025.

A temporary resident is an individual who:

  • holds a temporary visa that allows them to stay in Australia for a continuous period of 12 months or more (regardless of the time remaining on the visa), or
  • resides in Australia, has submitted an application for a permanent visa and holds a bridging visa that allows them to stay in Australia until their application is finalised.

Business or non-individuals considered foreign persons

Generally, the following are considered foreign persons:

  • the corporation in which an individual not ordinarily resident in Australia, a foreign corporation or a foreign government holds a substantial interest
  • a corporation in which 2 or more persons hold an aggregate substantial interest, each of whom is one of the following
    • an individual not an ordinarily resident in Australia
    • a foreign corporation
    • a foreign government
  • the trustee of a trust in which an individual not ordinarily resident in Australia, a foreign corporation or a foreign government holds a substantial interest
  • the trustee of a trust in which 2 or more persons hold an aggregate substantial interest, each of whom is one of the following
    • an individual not ordinarily resident in Australia
    • a foreign corporation
    • a foreign government
  • a foreign government
  • any other person that meets the conditions, prescribed by the Foreign Acquisitions and Takeovers Regulation 2015.

QC103919