Purchaser/Transferee Declaration: Individual (ODA 076I)

Foreign persons who acquire residential-related property in NSW pay surcharge purchaser duty in addition to transfer duty, charged at 9% of the dutiable value (Duties Act 1997 s 104U). Whether an individual is a foreign person follows the Commonwealth foreign investment definition as modified by s 104J: Australian citizens are not foreign persons, and a non-citizen is ordinarily resident only if their stay is not time-limited and they were in Australia for at least 200 days in the 12 months before the liability date. Exemptions apply to some permanent residents and retirement visa holders who occupy the property as their home. Revenue NSW requires every purchaser or transferee to declare their status, and ODA 076I is the form for individuals.

When you need it

• You are an individual buying or taking a transfer of an interest in NSW land, residential or not. Each purchaser completes their own declaration.
• You are buying as trustee in your own name, for example for a family trust or super fund (question 4.1).
• Use ODA 076NI instead if the purchaser is a corporation or a government.

1. 1

   Part A - your details

   Give your full name, date of birth, current and future residential addresses, phone, email, any section 47 land tax clearance enquiry ID, country of tax residence and citizenship. If you are not an Australian citizen, add your passport number, visa number, subclass and expiry, any FIRB application number and any overseas ID.

2. 2

   Question 2.1 - your status

   Tick one: Australian citizen; New Zealand citizen on a subclass 444 visa who was in Australia 200 or more days in the prior 12 months; New Zealand citizen who will occupy the property as their home for 200 continuous days in the first 12 months; ordinarily resident; exempt permanent resident; retirement visa holder (subclass 405 or 410) meeting the residence requirement; or none of the above.

3. 3

   Questions 3 and 4 - partnerships and trusts

   Say whether you are a limited partnership and whether it is foreign, and whether you are acting as trustee. If so, select the trust type, give the trust's name (or for a bare trust the beneficiaries), and say whether any foreign beneficiary holds a substantial or aggregate substantial interest.

4. 4

   Part B - transaction details

   Select the property type and intended use, answer the off the plan questions (including the ADF member question and the owner-occupier residence requirement), and give the date of the dutiable transaction (for a contract, the date of exchange), the dutiable value and the property details.

5. 5

   Options and Part C declaration

   Say whether the purchase arises from a put or call option; if so, it must be lodged through eDuties. Then sign and date the declaration that the information is true and that supporting evidence exists and will be produced on request.

• Revenue NSW says your solicitor or conveyancer can help you complete the declaration and gather the certified identity and residency documents. The form notes it may also be completed online.
• Evidence is provided on request. For residential-related property, Australian citizens need a certified birth certificate, Australian passport or citizenship certificate; a non-citizen claiming to be ordinarily resident needs a certified foreign passport, visa grant notice and Home Affairs international movement records for the prior 12 months (ODA 076EN).
• Duty is payable by the earlier of settlement (for a transfer) or 3 months after signing the contract, transfer or deed (Revenue NSW). Interest is charged on overdue duty.
• Keep your records for at least 5 years (ODA 076EN, citing Taxation Administration Act 1996 s 53).

• Temporary visa holders, such as work, visitor, bridging and business visa holders, are foreign persons for surcharge purposes (ODA 076EN visa table).
• An exempt permanent resident or retirement visa holder must actually occupy the property as their principal place of residence for at least 200 continuous days in the first 12 months.
• If your status changes, a refund may be available, for example where you were no longer a foreign person when the property was transferred to you (Revenue NSW).