What does the 7% increase in Foreign Buyers Duty mean for you?
October 29, 2026
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As at 1 January 2019, foreign transfer duty and foreign landholder duty came into effect through the Duties Act 2008. An additional 7% duty will apply to certain acquisitions of residential property (including land) where the buyer or transferee (person receiving the property) are foreign persons, including foreign companies and foreign trustees.
What does this mean to you?
Every buyer or transferee that acquires or purchases land or vacant land for residential building in Western Australia is now required to complete a Foreign Transfer Duty Declaration Form within two (2) months of executing the dutiable transaction such as the contract for sale. This applies even if you are not a foreign person.
But I have already signed a Contract !
If you have signed a contract prior to 1st January 2019 with settlement due in 2019, and the transferee(s) on the transfer are the same as the purchasers on the agreement or contract, you will not be liable for the additional duty on the transfer.
How do I calculate the total duty payable?
The Office of State Revenue has online transfer duty calculators HERE
which can be used to calculate duty estimates.
Who is responsible for making the declaration?
The buyer and or transferee is responsible for completing the Foreign Transfer Duty Declaration Form. This cannot be completed by a representative for a buyer
A foreign person is a foreign individual, a foreign corporation or a foreign trust.
A foreign individual is:
- A person who is not an Australian citizen, or does not hold a permanent or special category visa.
- A permanent visa allows a person to remain in Australia indefinitely as an Australian permanent resident.
- A special category visa is granted to New Zealand citizens who wish to visit, stay or work in Australia.
A foreign corporation is:
- a corporation that was incorporated outside Australia; or
- a corporation in which foreign persons have a controlling interest.
A foreign trust is:
- A discretionary trust controlled by a foreign person; or
- a discretionary trust where one or more foreign persons that are takers in default, together with their associates, hold at least 50 per cent interest in the discretionary trust; or
- a trust other than a discretionary trust where one or more foreign persons, together with their associates, hold beneficial interests in at least 50 per cent of the income of the trust.
Important!
There are some exemptions, some split percentage arrangements and situations where nominal duty will apply. It will be important to seek professional advice as early as possible.
If you would like more information on this issue, please contact Philip Brunner at Bailiwick Legal – phil@bailiwicklegal.com.au or call (08) 9321 5451.
The above information is a summary and overview of the matters discussed. This publication does not constitute legal advice and you should seek legal or other professional advice before acting or relying on any of the content.
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Recent concerns regarding the performance of certain canola varieties have attracted significant attention across the Western Australian grain industry. The issue was recently discussed on the ABC WA Country Hour, where Philip Brunner, Director of Bailiwick Legal, commented on the legal issues that may arise when agricultural products fail to perform as expected. Farmers understand that crop performance can be affected by seasonal conditions, rainfall, frost, pests, disease and other factors beyond their control. However, different considerations may arise where a seed, chemical or agricultural product does not perform consistently with the representations made by the supplier at the time of sale. A well-publicised dispute involving John Snooke, a grower from Cunderdin, highlighted these issues when concerns were raised regarding the performance of a herbicide-tolerant canola variety. Following intervention by the WA Department of Consumer Protection, compensation was ultimately paid to affected growers. As input costs continue to increase, growers should be aware that legal protections may be available where a product: Does not match its description; Is not fit for its intended purpose; or Fails to perform in accordance with representations made by the supplier. If a crop is underperforming, growers should retain seed tags, invoices, marketing materials and paddock records, obtain independent agronomic advice and notify the supplier as soon as possible. Early evidence can be critical in assessing whether a legal claim may exist. Importantly, growers should not sign any settlement agreement, release or non-disclosure agreement (NDA) without first obtaining independent legal advice. These documents may limit future rights or prevent growers from discussing the issue with others who may be similarly affected. Author: Matilda Lloyd, Associate Director of Bailiwick Legal, assists farming families and agribusinesses throughout Western Australia with commercial disputes and risk management. For assistance with all of your agribusiness needs, contact Bailiwick Legal: West Perth Office on 08 9321 5451 or email office@bailiwicklegal.com.au Bridgetwoen Office on 08 6288 6240 or email bridgetown@bailiwicklegal.com.au For further information about our legal services, please visit our website: https://www.bailiwicklegal.com.au The above information is a summary and overview of the matters discussed. This publication does not constitute legal advice and you should seek legal or other professional advice before acting or relying on any of the content.
