FRCGW 15% Rule Explained (Australia 2025-26)

Published February 2026 Last updated February 2026

Last reviewed:

Primary tax-year context: 2025-26

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CGTPropertyNon-Resident

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

For contracts signed on or after 1 January 2025, the ATO states FRCGW withholding is 15% and applies broadly to the value of all property, subject to valid clearance certificates or variations.

Practical implications

  • Vendors should arrange documents early
  • Purchasers need to verify certificates/variation notices before settlement
  • Withholding is not the final tax outcome; assessment occurs at return time

Sources (verified)

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