---
title: "Work out surcharge purchaser duty for a foreign buyer"
url: "https://ailawframework.com/practice/residential-conveyancing-and-property/work-out-surcharge-purchaser-duty-for-a-foreign-buyer"
type: "task"
site: "AI Law Framework"
id: "A9-O20261018-1"
practice_area: "Residential Conveyancing & Property"
tier: "yellow"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Work out surcharge purchaser duty for a foreign buyer

> 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…

Canonical page: https://ailawframework.com/practice/residential-conveyancing-and-property/work-out-surcharge-purchaser-duty-for-a-foreign-buyer  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Residential Conveyancing & Property](https://ailawframework.com/practice/residential-conveyancing-and-property.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| 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 / versions | 1 jurisdiction versions below |

## Checking plan

**Line-by-line review**

Review the complete output at the level of each line, paragraph or clause; check facts, meaning and omissions.

- What the AI does: 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 does: 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.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.

## Checks the lawyer makes

1. Use the rate and rules in force on the contract date, checked on the revenue office page on the day.
2. For a trust buyer, check the deed for foreign beneficiaries and any clause excluding them.
3. Confirm the land is residential-related property before applying the surcharge.

## Notes

- 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.

## Sources

- [Revenue NSW — Surcharge purchaser duty](https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/transfer-duty/surcharge-purchaser-duty) (checked 2026-10-18)

## Forms and precedents for this task

| Form or precedent | Kind | AI level | Summary |
| --- | --- | --- | --- |
| [Victorian foreign purchaser additional duty worksheet](https://ailawframework.com/precedents/residential-conveyancing-and-property/vic-foreign-purchaser-additional-duty.md) | Checklist | 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… |

Signed-in accounts can read the full text of each one.

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/residential-conveyancing-and-property/work-out-surcharge-purchaser-duty-for-a-foreign-buyer/united-states.md) | Yellow |

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*