Clearance Certificate Guide for Australian Residents (2026)

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Primary tax-year context: Current Australian tax settings

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General information only. Speak with a registered tax agent for advice.

ATO guidance states Australian residents selling taxable Australian real property should provide a valid clearance certificate at or before settlement to prevent purchaser withholding under FRCGW rules.

Checklist before settlement

  • Confirm names match title documents
  • Apply early to avoid settlement delays
  • Share certificate with purchaser/conveyancer before settlement

Sources (verified)

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