Foreign Acquisitions and Takeovers (Recovery of Unpaid Vacancy Fee) Charge Over Land Declaration (No. 1) 2025
I, Jennifer Farley, Assistant Commissioner of Taxation, make the following declaration.
Dated 3 December 2025
Jennifer Farley
Assistant Commissioner of Taxation
Contents
1 Name
2 Commencement
3 Authority
4 Definitions
5 Declaration under section 115L of the Act..........................2
1 Name
This instrument is the Foreign Acquisitions and Takeovers (Recovery of Unpaid Vacancy Fee) Charge Over Land Declaration (No. 1) 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 this instrument | 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Note: This table relates only to the provisions of this instrument as originally made.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 section 115L of the Act.
Note: The Treasurer has delegated their power under section 115L of the Act to the Commissioner of Taxation in the Foreign Acquisitions and Takeovers (Commissioner of Taxation) Delegations 2020. The Commissioner has subdelegated that power to persons engaged under the Public Service Act 1999 who are employed in the Australian Taxation Office in relevant roles at the Senior Executive Service classifications.
4 Definitions
Note: A number of expressions used in this instrument are defined in Division 2 in Part 1 of the Act, including the following:
(a) Australian land;
(b) foreign person;
(c) interest;
(d) unpaid vacancy fees;
(e) vacancy fee;
(f) vacancy year.
In this instrument:
Act means the Foreign Acquisitions and Takeovers Act 1975.
vacancy fee return has the meaning given by section 115D of the Act.
5 Declaration under section 115L of the Act
(1) I declare that section 115K of the Act applies to create a charge over the interest Ms Fengqin Li has in 8 Rogers Close Berwick VIC 3806 (LOT 4030 PS735749 / Vol/Fol: 11947/868).
(2) I am satisfied that the declaration under subsection 5(1) is necessary to secure the payment of unpaid vacancy fees and unpaid vacancy penalties (if any) from Ms Fengqin Li because they:
(a) have contravened their obligations to give a vacancy fee return in relation to the dwelling at 212/260 Coward Street Mascot NSW 2020 for the vacancy years of 2021, 2022, 2023, 2024 and 2025; and
(b) are liable for unpaid vacancy fees in relation to the dwelling at 212/260 Coward Street Mascot NSW 2020 for the vacancy years of 2021, 2022, 2023, 2024 and 2025.
Overview
The Foreign Acquisitions and Takeovers (Recovery of Unpaid Vacancy Fee) Charge Over Land Declaration (No. 1) 2025 was enacted to address the issue of unpaid vacancy fees in relation to certain foreign person's interests in Australian land. This notifiable instrument was introduced to provide a mechanism for the recovery of such unpaid fees by creating a charge over the land in question. The instrument was made by Jennifer Farley, the Assistant Commissioner of Taxation, under the authority delegated by the Treasurer and the Commissioner of Taxation as outlined in the Foreign Acquisitions and Takeovers (Commissioner of Taxation) Delegations 2020. The policy objective of this instrument is to ensure compliance with vacancy fee obligations under the Foreign Acquisitions and Takeovers Act 1975 and to secure the payment of any unpaid fees and associated penalties.
Scope and Application
The Foreign Acquisitions and Takeovers (Recovery of Unpaid Vacancy Fee) Charge Over Land Declaration (No. 1) 2025 applies to the specific interest held by Ms. Fengqin Li in a property located at 8 Rogers Close, Berwick, VIC 3806. The declaration is made under section 115L of the Foreign Acquisitions and Takeovers Act 1975, with the authority delegated by the Treasurer to the Commissioner of Taxation, who has further subdelegated this power to specific individuals within the Australian Taxation Office. This legislation targets foreign persons, particularly those who have failed to comply with their obligations to submit vacancy fee returns for certain Australian properties, resulting in unpaid vacancy fees and potential penalties. The charge is created to secure these unpaid fees from Ms. Fengqin Li due to her non-compliance regarding a dwelling at 212/260 Coward Street, Mascot, NSW 2020, for the vacancy years of 2021 to 2025. The scope of the Act is thus focused on ensuring the recovery of unpaid fees from non-compliant foreign persons who hold interests in Australian land.
Key Provisions
The main operative sections of the Foreign Acquisitions and Takeovers (Recovery of Unpaid Vacancy Fee) Charge Over Land Declaration (No. 1) 2025 (the Declaration) are found in section 5. Section 5(1) involves a declaration that section 115K of the Foreign Acquisitions and Takeovers Act 1975 (the Act) applies to create a charge over an interest in specified land owned by Ms Fengqin Li. This section specifies that Ms Li has an interest in the property located at 8 Rogers Close Berwick VIC 3806, LOT 4030 PS735749 / Vol/Fol: 11947/868, which is subject to a charge under the Act. Section 5(2) outlines the conditions under which the Assistant Commissioner of Taxation, Jennifer Farley, is satisfied that the declaration is necessary to secure the payment of unpaid vacancy fees and unpaid vacancy penalties from Ms Li. This is because Ms Li has contravened her obligations to provide a vacancy fee return for a different property located at 212/260 Coward Street Mascot NSW 2020 for the vacancy years of 2021 to 2025.
The Declaration imposes obligations on Ms Fengqin Li and the Assistant Commissioner of Taxation. For Ms Li, the obligation stems from her failure to comply with her statutory duties to provide a vacancy fee return for the specified property over multiple years. This failure has resulted in her being liable for unpaid vacancy fees and potentially unpaid vacancy penalties. For Jennifer Farley, as the Assistant Commissioner of Taxation, her obligations include ensuring that the charge is correctly applied to secure the payment of these fees and penalties. This involves making a declaration under section 115L of the Act and ensuring that the necessary conditions are met to justify the charge over Ms Li's interest in the property at 8 Rogers Close Berwick.
The Declaration also outlines potential civil and criminal consequences for breaches of the Act. Under section 115K of the Act, if Ms Li fails to pay the unpaid vacancy fees and penalties, the Assistant Commissioner of Taxation is empowered to create a charge over her interest in the specified property. This charge serves as a means to secure payment. Further, if Ms Li continues to fail to comply with her obligations, she could face additional penalties or enforcement actions as stipulated by the Act. The precise penalties are not detailed in the Declaration but would be in accordance with the provisions of the Act and any relevant regulations.