Not more than $5,000 Nil More than $5,000 up to $75,000 $1.50 for each $100, or part of $100, over $5,000 $75,000 to $540,000 $1,050 plus $3.50 for each $100, or part of $100, over $75,000 $540,000 to $1,000,000 $17,325 plus $4.50 for each $100, or part of $100, over $540,000 More than $1,000,000 $38,025 plus $5.75 for each $100, or part of $100, over $1,000,000 Additional duty of 3% applies to acquisitions of residential land by foreign persons (including companies and trusts) from 1 October 2016. Find out more about the additional foreign acquirer duty.
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