Foreign Acquisitions and Takeovers (Manner of Notification and Application) Amendment (2025 Measures No. 3) Approvals 2025
I, Chris Tinning, First Assistant Secretary, Foreign Investment Division, Department of the Treasury, delegate of the Secretary to the Treasury, approve the following manners for giving notices or making applications under the Foreign Acquisitions and Takeovers Act 1975.
Dated 26 May 2025
Chris Tinning
First Assistant Secretary
Foreign Investment Division
Department of the Treasury
Contents
Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
Schedule 1—Amendments
Foreign Acquisitions and Takeovers (Manner of Notification and Application) Approvals 2025
Part 1—Preliminary
1 Name
This instrument is the Foreign Acquisitions and Takeovers (Manner of Notification and Application) Amendment (2025 Measures No. 3) Approvals 2025.
2 Commencement
(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information | ||
Column 1 | Column 2 | Column 3 |
Provisions | Commencement | Date/Details |
1. The whole of the instrument | The later of: (a) 28 May 2025; and (b) the day after this instrument is registered. |
|
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
3 Authority
This instrument is made under the Foreign Acquisitions and Takeovers Act 1975.
4 Schedules
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
Schedule 1—Amendments
Foreign Acquisitions and Takeovers (Manner of Notification and Application) Approvals 2025
1 Section 5
Insert:
dominant land holding has the same meaning as in the Foreign Acquisitions and Takeovers Fees Imposition Regulations 2020.
education institution has the same meaning as in the Student Assistance Act 1973.
2 Section 5 (definition of Foreign Investment Portal)
Omit “New ”.
3 Section 5 (definition of Foreign Investment Portal trial)
Repeal the definition.
4 Section 5
Insert:
land entity has the same meaning as in the Regulation.
residential care has the same meaning as in the Aged Care Act 1997.
residential land lease community includes an area of land (however described) that is used by tenants who occupy relocatable or movable dwellings or caravans on that land and that is, in relation to its use for that purpose, regulated under a law of a State or a Territory.
retirement village has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.
5 Section 5 (definition of Treasury Application Portal)
Repeal the definition.
6 Section 5
Insert:
school has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.
Treasury-reviewable interests in residential land: an action which relates to Treasury-reviewable interests in residential land means one or more of the following:
(a) an acquisition of an interest in securities in a land entity where that entity’s dominant land holding is residential land and upon any of that land there is an established dwelling;
(b) an acquisition of an interest in residential land in relation to a build‑to‑rent development;
(c) an acquisition of an interest in residential land on which the foreign person making the acquisition proposes to build at least 1 additional dwelling, but less than 20 additional dwellings, and upon that land there is currently at least one established dwelling;
(d) an acquisition of an interest in residential land on which the foreign person making the acquisition proposes to build at least 1 additional dwelling, but less than 20 additional dwellings, and:
(i) the interest is not an interest in securities in a land entity; and
(ii) upon the land there is at least one new dwelling that has not been previously occupied;
(e) an acquisition of an interest in residential land on which the foreign person making the acquisition proposes to build no additional dwellings, and the land is used for:
(i) premises that provide for residential care; or
(ii) a retirement village; or
(iii) premises that provide accommodation to students in connection with an education institution that is not a school; or
(iv) a residential land lease community.
7 Section 6 (table items 1 to 14)
Repeal the items, substitute:
1 | Types of notices and applications not mentioned in any other item of this table. | One of the following manners: (a) if a notice must be given under the Act and the Foreign Investment Portal is offline on the day the notice must be givenby electronic mail to the Treasury enquiries email address; (b) otherwise—through the Foreign Investment Portal. |
2 | Notices given in relation to one or more of the following: (a) notifiable actions which relate only to interests in residential land (other than notifiable actions which relate to Treasury-reviewable interests in residential land); (b) significant actions which relate only to interests in residential land (other than significant actions which relate to Treasury-reviewable interests in residential land). | One of the following manners: (a) if the ATO Online Services is onlinethrough the ATO Online Services; (b) if the ATO Online Services is offlineby requesting the form ‘Residential Application Form’ by electronic email to the ATO foreign investment email address, completing the form and submitting the completed form by electronic email to the ATO foreign investment email address; (c) if the person taking the action is an individual—by requesting the form ‘Residential Application Form’ by electronic email to the ATO foreign investment email address, completing the form and submitting the completed form by electronic email to the ATO foreign investment email address. |
3 | Applications made for variations to no objection notifications given in relation to any of the following: (a) actions described in paragraph 75(1)(b) of the Act which relate only to interests in residential land; (b) significant actions which relate only to interests in residential land. | If the no objection notification was given or issued by the Treasurer or a delegate under the Foreign Acquisitions and Takeovers (Treasury) Delegations 2020—the same as for item 1. Otherwise—the same as for item 2. |
4 | Applications made for exemption certificates under any of the following provisions: (a) sections 57 and 59 of the Act; (b) sections 43A and 43B of the Regulation. | The same as for item 2. |
5 | Applications made for variations to exemption certificates made under any of the following provisions: (a) sections 57 and 59 of the Act; (b) sections 43A and 43B of the Regulation. | If the exemption certificate was given or issued by the Treasurer or a delegate under the Foreign Acquisitions and Takeovers (Treasury) Delegations 2020—the same as for item 1. Otherwise—the same as for item 2. |
6 | Notices required under a condition included in any of the following: (a) an exemption certificate made under any of the following provisions: (i) section 57 and 59 of the Act; (ii) sections 43A and 43B of the Regulation; (b) a no objection notification which relates only to interests in residential land; (c) another notice imposing conditions which relates only to interests in residential land. | If the exemption certificate, no objection notification or notice imposing conditions was given or issued by the Treasurer or a delegate under the Foreign Acquisitions and Takeovers (Treasury) Delegations 2020—the same as for item 1. Otherwise—by electronic mail to FIRBcompliance@ato.gov.au. |
7 | A notification made for the purposes of paragraph 101(1)(b) of the Act (other than a notice which relates only to interests in residential land). | Any of the following manners: (a) by electronic mail to the Treasury compliance email address; (b) by electronic mail to the Treasury application email address; (c) through the Foreign Investment Portal; (d) by electronic mail to the Treasury enquiries email address; (e) by electronic mail to the Treasury notification email address; (f) by electronic mail to the Treasury audit email address. |
8 | A notification made for the purposes of paragraph 101(1)(b) of the Act which relates only to interests in residential land. | Any of the following manners: (a) by electronic mail to the Treasury compliance email address; (b) by electronic mail to the Treasury application email address; (c) through the Foreign Investment Portal; (d) by electronic mail to the Treasury enquiries email address; (e) by electronic mail to the Treasury notification email address; (f) by electronic mail to the Treasury audit email address; (g) by completing the ‘Disclosure and Tip‑off’ form available at www.ato.gov.au; (h) by electronic mail to FIRBcompliance@ato.gov.au; (i) by electronic mail to the ATO foreign investment email address. |