Number Of Vacancy Fee Returns Lodged Between 9 May 2017 And 3 November 2025.

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The ATO released operational records showing the number of foreign investor vacancy fee returns lodged annually from 2016-17 to 2025-26. Vacancy fee obligations apply to foreign owners of residential properties where applications were submitted after 9 May 2017. Returns lodged increased significantly from 73 in 2017-18 to a peak of 14,970 in 2024-25, with 5,382 lodged through 3 November 2025. The data notes exemptions for foreign investors purchasing vacant land for development before construction completion, and clarifies that established dwellings purchased for redevelopment require returns until demolition. The ATO noted figures may vary from previously published data due to reconciliation processes and retrospective multi-year lodgements, and privacy provisions prevent disclosure of individual property or foreign person details.