Duties Act 2000

For the purposes of paragraph (c) of the definition of foreign natural person and determining a liability for duty, a New Zealand citizen is taken to be a resident of Australia if the Commissioner is satisfied that the person has complied with, or will comply with, the residence requirement specified in subsection (2) in relation to—

a dutiable transaction under which a land-related interest in residential property is transferred to the person; or

an acquisition by the person of an interest in a landholder that holds a land-related interest in residential property.

For the purposes of subsection (1), the residence requirement is that the person ordinarily resides in Australia for a continuous period of at least 6 months within a period—

commencing 12 months prior to the date of the dutiable transaction or relevant acquisition; and

ending 12 months after the date of the dutiable transaction or relevant acquisition.

If satisfied that there is a good reason why a person cannot satisfy the residence requirement specified in subsection (2), the Commissioner may—

reduce the duration of the period for which the person must ordinarily reside in Australia; or

extend the period within which a person must complete a period of ordinarily residing in Australia.