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Q & A: Do I still need to pay the Annual Vacancy Fee or register with ATO if I have rented my...

A: If the property is residentially occupied or rented out for more than six months (183 days) in a

A: If the property is residentially occupied or rented out for more than six months (183 days) in a year, you don’t need to pay the federal vacancy fee. However, if the FIRB application date is after 9 May 2017, you may still need to lodge the vacancy fee return each year. If the FIRB application date is before 9 May 2017, then the vacancy rule will not apply and thus you don’t need to lodge the return each year or pay the vacancy fee. Whether you need to notice or register with ATO will depend on the contents of the FIRB approval. Even if there is no such requirement, ATO still highly recommends such foreign purchasers to notice or register on ATO and it will provide a courtesy reminder of the purchaser’s obligation to complete a vacancy fee return (if applicable).

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