Archive guidance notes

[GN01] Residential real estate – overview1.43 MB
[GN02] Residential real estate - temporary residents1.45 MB
[GN03] Residential real estate - foreign non-residents1.43 MB
[GN04] Residential real estate - exemptions1.42 MB
[GN05] Residential real estate – Australian corporations, trusts, and use of other persons1.45 MB
[GN06] Residential real estate - established dwellings for redevelopment1.4 MB
[GN07] Residential real estate - established dwellings for Australian based employees1.41 MB
[GN08] Residential real estate - new (and near-new) dwelling exemption certificate1.47 MB
[GN09] Residential real estate - established dwelling exemption certificate 2.03 MB
[GN10] Variations - residential land 2.05 MB
[GN11] Residential real estate — penalties and offences for non compliance 2.09 MB
[GN12] Infringement notices for breaches of residential real estate obligations 2.06 MB
[GN13] Third party obligations1.67 MB
[GN14] Commercial land2.17 MB
[GN15] Accommodation facilities 2.13 MB
[GN16] Treatment of residential dwellings in an integrated tourism development 1.66 MB
[GN17] Agricultural land investments 2.28 MB
[GN18] Agribusiness investment 2.11 MB
[GN19] Vacant land - conditions on development 1.58 MB
[GN20] Mixed Use Land 2.17 MB
[GN21] Exemption certificates for a program of acquisitions of interests in kinds of land 1.52 MB
[GN22] Land - exemptions for Australian citizens not ordinarily resident in Australia 1.72 MB
[GN23] Foreign government investors 1.54 MB
[GN24] Foreign investment in mining 1.51 MB
[GN25] Investment in media 1.43 MB
[GN26] Exemption certificates (business) 1.51 MB
[GN27] Internal reorganisations 1.71 MB
[GN28] Offshore takeovers and acquisitions 1.43 MB
[GN29] Fees - residential land 1.51 MB
[GN30] Fees - business and non-residential land 1.63 MB
[GN31] Who is a 'foreign person'? 1.52 MB
[GN32] Meaning of ‘associate’1.82 MB
[GN33] Working out values including consideration, asset values and issued securities value1.62 MB
[GN34] Monetary screening thresholds 1.48 MB
[GN35] Significant actions and notifiable actions1.43 MB
[GN36] Tracing of interests1.64 MB
[GN38] No objection notifications 1.43 MB
[GN39] Orders 1.42 MB
[GN40] Variations - General1.71 MB
[GN41] Extending the statutory decision period1.4 MB
[GN42] Schemes and anti-avoidance1.37 MB
[GN43] Sector-specific legislation and the National Land Register1.59 MB
[GN44] Recovering unpaid penalties1.36 MB
[GN45] Record keeping requirements1.58 MB
[GN46] Transitional issues1.59 MB
[GN47] Tax Guidance1.67 MB
[GN48] Residential real estate – annual vacancy fee1.61 MB
[GN49] Residential real estate – residential land (other than established dwellings) exemption certificate1.4 MB
[GN50] Wind and solar farms1.81 MB
[GN51] Compliance - reporting requirements for compliance and other purposes1.52 MB
[GN52] Compliance - independent audit conditions1.44 MB
[GN53] Temporary measures in response to the coronavirus1.74 MB