Australia: Inward/ Foreign Investment

Australia's proposed capital gains tax reforms will dramatically expand what constitutes taxable Australian real property for foreign investors, capturing previously exempt assets like solar farms and infrastructure. The most controversial aspect is the retrospective application dating back to 2006, potentially exposing foreign investors to unexpected tax liabilities on historical transactions they believed were compliant.

In the 2026-27 Budget, the Government announced a package of legislative, policy and practice reforms to further streamline and strengthen Australia's foreign investment framework.

Delivering a data centre in Australia requires early and informed navigation of a complex legal and regulatory landscape. Site selection must account for power, water and planning constraints.

Australian government introduced guidance as to what constitutes 'adequate procedures to prevent foreign bribery.

Numbers have recovered since COVID, and 2024 saw a universal increase in international student revenue across the sector.

Australia stands as a prosperous and stable nation, offering abundant opportunities for foreign investment across diverse industries.

In Part 9 of this series, we take a closer look at the foreign investment considerations for build-to-rent (BTR) projects.

New reporting obligations for foreign investors, in relation to Australian land, entities and businesses.

Australia, like many other countries, must encourage foreign investment to achieve its clean energy transition goals.