Work out surcharge purchaser duty for a foreign buyer
Key facts
- Human involvement
- YellowClose supervision
- How AI is used
- From the contract, the buyer’s identity and ownership documents and any trust deed, record each fact the foreign person test turns on (citizenship and residence, ownership of a corporate buyer, beneficiaries and trustee powers of a trust buyer), confirm the land is residential-related property, and calculate the surcharge on the dutiable value using the revenue office’s current calculator, with every input cited.
- What the lawyer must review
- The lawyer decides whether the buyer is a foreign person for the duty, whether any exemption or refund applies, confirms the rate in force on the contract date, and advises the client before exchange so the cost is known.
- Written for / version
- US
Open a jurisdiction version of this task to see which instruments apply: US
Who does what
| Role | What they do |
|---|---|
| Assistance | From the contract, the buyer’s identity and ownership documents and any trust deed, record each fact the foreign person test turns on (citizenship and residence, ownership of a corporate buyer, beneficiaries and trustee powers of a trust buyer), confirm the land is residential-related property, and calculate the surcharge on the dutiable value using the revenue office’s current calculator, with every input cited. |
| Lawyer | Set the scope, supervise the work closely, verify every part relied on, resolve omissions and exceptions, and approve the exact output. |
Checklist
- Use the rate and rules in force on the contract date, checked on the revenue office page on the day.
- For a trust buyer, check the deed for foreign beneficiaries and any clause excluding them.
- Confirm the land is residential-related property before applying the surcharge.
Forms and precedents for this task
| Form or precedent | Kind | AI use | Summary |
|---|---|---|---|
| Victorian foreign purchaser additional duty worksheet | Checklist | AI use Yellow | A worksheet for whether Victorian foreign purchaser additional duty applies, at the 8 per cent rate the State Revenue Office states for arrangements on or after 1 July 2019, and how it is added to land transfer duty. |
Signed-in accounts can read the full text of each one. All precedents.
Sources
- Revenue NSW — Surcharge purchaser duty · 2026-10-18
These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.