Who it applies to
Australian permanent residents owning NSW residential land who are checking the Australian presence condition.
New South Wales land tax surcharge
A permanent resident with at least 200 days in Australia during the relevant calendar year may fall outside the foreign-person definition for NSW surcharge land tax. Citizenship, ownership and other exemptions need separate review.
Check your own dates: New South Wales land tax surcharge calculator →
Summary
- Day rule / reminder
- At least 200 Australian days · calendar year
- Window
- Calendar year
- What the tool measures
- The recorded-day component
- Official reference
- Revenue NSW ↗
A permanent resident with at least 200 days in Australia during the relevant calendar year may fall outside the foreign-person definition for NSW surcharge land tax. Citizenship, ownership and other exemptions need separate review.
The rule
The 200-day exemption has ownership and permanent-resident conditions. Australian presence alone does not determine a land-tax liability.
Counting the days
Counts recorded arrival and departure dates in Australia once each during the selected calendar year. This physical-presence record does not determine immigration status or the other foreign-person conditions.
- Choose the date through which you want to count, then add your recorded visits.
- Use the counting convention above. Overlapping recorded dates in the relevant region are counted only once.
- Read the result alongside the conditions. Missing records and other eligibility requirements are not inferred from a total.
Examples
These examples demonstrate the counter's arithmetic, using a count-through date of 30 October 2026. They do not determine legal status or eligibility.
Example 1 — one recorded visit
- to · Australia
Recorded result: 10 days
Example 2 — overlapping records
- to · Australia
- to · Australia
Recorded result: 15 days
Example 3 — two visits with a gap
- to · Australia
- to · Australia
Recorded result: 16 days
Exceptions & edge cases
The 200-day exemption has ownership and permanent-resident conditions. Australian presence alone does not determine a land-tax liability.
Use the official reference for the full conditions and any changes since the source review date shown on this page.
Common misconceptions
“A count below the day threshold settles tax residence.”
A recorded-day total is one component. Review the separate conditions and exceptions described on this page.
“The window follows the latest twelve months.”
This counter uses the calendar year. A rolling window and a calendar year can produce different totals.
Frequently asked questions
What does this rule count?
A permanent resident with at least 200 days in Australia during the relevant calendar year may fall outside the foreign-person definition for NSW surcharge land tax. Citizenship, ownership and other exemptions need separate review.
Which counting window does this tool use?
Calendar year. Counts recorded arrival and departure dates in Australia once each during the selected calendar year. This physical-presence record does not determine immigration status or the other foreign-person conditions.
What else should I check before relying on the total?
The 200-day exemption has ownership and permanent-resident conditions. Australian presence alone does not determine a land-tax liability.
Where can I read the official requirements?
Read Revenue NSW ↗. The source was last reviewed on .
Keep this count with your travel history.
Follow your recorded days and selected reminders in Untild, alongside your other travel counters.
Get Untild for iPhone ↗Sources
Source last reviewed: . This is the source review date, not a claim that every legal condition is calculated.
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