澳洲新的《2024 年財政部法修正案（外國投資）法》旨在確保聯邦和州法律對外國個人購買土地相關的附加稅和稅收現在優先於與其他國家的任何雙重徵稅協議(DTAs)。 其有效期限追溯至2018年1月1日。

AUSTRALIA: Federal law passed to validate all property tax surcharges on foreign individuals

Australia's new Treasury Laws Amendment (Foreign Investment) Act 2024 ensures that federal and state laws that purport to impose surcharge duties and taxes on land-related purchases by foreign individuals now override any double taxation agreements (DTAs) with other countries. It has retrospective application to 1 January 2018.

Sources:
KHQ Lawyers
Hopgood Ganim
STEP International News 27 June 2022: New South Wales raises tax surcharges on foreign property investors
Australian Tax Office (January 2022)
STEP International News 25 November 2021: Australia's high court overturns tax rate on individual with working holiday visa