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Learn moreAustralia: Guidance on applying for variations from foreign resident capital gains withholding
12.5% FRCGW applies to all property sales of AU$750,000 or more unless there is an approved variation
The Australian Taxation Office (ATO) issued guidance on how to apply for a variation from foreign resident capital gains withholding (FRCGW).
The 12.5% FRCGW applies to all property sales of AU$750,000 or more unless there is an approved variation.
In applying for the variation, the ATO advises sellers to:
- Include the sales contracts with the variation application
- Submit variation applications online at least 28 days before property settlement to ensure processing time
- Provide Australian clearance certificates before settlement for Australian residents to prove their residency for tax purposes
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.