澳洲合规系列– 海外投资者资产登记篇 (Compliance Series – Register of Foreign Ownership)
Introduction
引言
Since 1 July 2023, Australia has operated a single, central Register of Foreign Ownership of Australian Assets. It replaces the previous separate registers for agricultural land, residential land and water entitlements. The Registeris lodged through Online services for foreign investors.
自 2023 年 7 月 1 日起，澳洲启用统一的「海外投资者资产登记册」(Register of Foreign Ownership of Australian Assets)，取代过去分别管理的农业用地、住宅用地与水权登记册。该登记通过 ATO 的 Online services for foreign investors 在线办理。
This article explains, in plain language: who is required to register, what kinds of assets are registrable, when notice must be given, how to lodge the notice, and what happens if you fail to comply. It is written as general guidance only.
本文以通俗语言介绍：哪些人需要登记？哪些资产需要登记？何时登记？如何登记？以及不登记的后果。本文只作为一般性指引。
Who must register — are you a “foreign person”?
谁需要登记— 您是否属于「海外人士」？
Registration applies on an entity-by-entity basis to any “foreign person” who acquires, holds, or is deemed to hold, a registrable interest in an Australian asset. Each entity within a corporate group must register its own interests separately.
登记义务以「实体」(Entity) 为单位适用，凡是「海外人士」(Foreign Person) 取得、持有或被视为持有澳洲可登记资产权益的，均需登记。集团下的每一家实体都需独立履行各自的登记义务，不能合并申报。
Broadly, you are a “foreign person” if you are:
一般来说，下列人士属于「海外人士」：
An individual not ordinarily resident in Australia (Including most temporary visa holders and Australian citizens living overseas).
非澳洲常住居民(Not ordinarily resident) 的个人，包括大多数临时签证持有人，以及长期居住海外的澳洲公民。A foreign corporation, or an Australian corporation in which a foreign person (Alone or together with associates) holds a substantial interest (Generally ≥ 20%).
海外公司，或海外人士（连同关联人）持有重大权益（一般为≥ 20%）的澳洲公司。A foreign government, or a trustee of a trust in which a foreign person holds a substantial interest.
外国政府，或受益人为海外人士并持有重大权益的信托的受托人。A New Zealand citizen who is not ordinarily resident in Australia (note: NZ citizens are not automatically exempt).
非澳洲常住居民的新西兰公民（注意：新西兰公民并不自动豁免）。
You can also “become” a foreign person while already holding an asset — for example, when you leave Australia and cease to be ordinarily resident, when your visa status changes, or when a shareholder change pushes a company over the foreign-ownership threshold. Once that happens, the registration obligation is triggered even though no new purchase has occurred.
需要特别注意：您也可能在「持有资产期间」变成海外人士 — 例如离开澳洲不再属于常住居民、签证身份变化、或公司股东变更后海外持股比例超过 20%。一旦发生此情况，即便没有新购置资产，也立即触发登记义务。
What assets must be registered
哪些资产需要登记
The Register covers the following “registrable” asset categories:
登记册涵盖以下「可登记」资产类别：
Residential real estate (Freehold; and leasehold where the lease term is reasonably likely to exceed 5 years at the time the interest is acquired)
住宅房产（永久产权(Freehold)，以及租期在取得时合理可能超过5年的租赁权 (Leasehold)）Commercial real estate
商业房产Agricultural land
农业用地Mining, production or exploration tenements
矿业、开采或勘探权 (Tenement)Business interests / entity interests (Acquired from 1 July 2023 onwards)
生意/ 实体权益（自2023 年7 月1 日起取得的）Registrable water interests (Water access entitlement, irrigation right, contractual lease, water access right)
可登记水权（水使用权、灌溉权、合同租约、取水权）
Each property is registered separately. If a single title has both a freehold and a leasehold component, you must register each as a separate asset. For a property with more than 150 land titles, you must create an additional registration and note this in the “Other relevant information” field.
每一处资产需分别登记。若同一物业同时存在永久产权和租赁权，二者需作为两项资产分别登记。若一处物业的地号 (Title) 数量超过 150 个，需另开一项登记，并在「Other relevant information」栏注明。
When you must register — the timing rules
何时登记— 时间要求
Timing is critical. The general rule is that a register notice must be lodged within 30 days of the relevant event. For residential property, the 30 days runs from the date of settlement (not from contract date) — if you have only signed the contract and have not yet settled, wait until settlement before registering. For water interests, notice is generally required within 30 days after the end of the financial year in which the interest was acquired or you became a foreign person.
时间要求非常关键。一般规则是：登记通知须在相关事件发生后 30 天内提交。住宅房产以「交割日 (Settlement)」起算，而非签合同当天 — 若仅签约尚未交割，应等到交割后再登记。水权的登记一般是在「取得权益或变成海外人士的财政年度结束后」30 天内。
Table 1 — Registration timing by asset type
表 1 — 各类资产的登记时限
Note: the 30-day clock continues to run even when the foreign investment approval (FIRB) was for a future date — settlement, not the FIRB no-objection notification, is the trigger for the residential register notice. If you obtained an exemption certificate, the same 30-day rule still applies to each individual acquisition.
提醒：30 天的时限不会因为 FIRB 批文日期较早而延后 — 住宅房产以「交割日」起算，而不是 FIRB 不反对通知 (No objection notification) 的日期。即便您持有「豁免证书 (Exemption certificate)」，每一次具体的购置仍需在 30 天内单独登记。
How to register — step by step
如何登记— 操作步骤
Registration is lodged through the ATO’s Online services for foreign investors (Website: onlineservices.ato.gov.au/ForeignInvestor). There is no fee. The system times out after 25 minutes of inactivity and progress cannot be saved, so prepare all information in advance.
登记通过 ATO 的 Online services for foreign investors（网址: onlineservices.ato.gov.au/ForeignInvestor）在线办理，免费。系统在 25 分钟无操作后会自动登出，且无法暂存进度，请提前准备好所有资料一次性完成。
Step-by-step:
操作步骤：
1.Set up your own access to Online services for foreign investors (each entity needs its own account).
注册 Online services for foreign investors 账号（每个实体须各自注册一个独立账号）。
2.Gather the required information for the asset type — see Table 2 below.
按照资产类型准备所需资料（详见下方表2）。
3.Log in and select the Asset menu (or use the Register asset quick link), then Add → Register new asset.
登录后进入Asset 菜单（或使用 Register asset 快捷入口），点击Add →Register new asset。
4.Complete the form in a single session and submit. The system will return an Asset ID.
在一次会话内完成填报并提交。系统会生成Asset ID（资产编号）。
5.Pass the Asset ID to any joint tenants so each of them can add themselves to the same asset (Tenants in common register separately, each at their own ownership percentage).
把Asset ID 分享给共同所有人 (Joint tenant)，其他海外持有人凭此编号「加入」同一项资产；按份共有 (Tenants in common) 的话，每人需按各自份额单独登记。
Table 2 — Information you need by asset type
表 2 — 各类资产登记需准备的资料
Updates, joint tenants and divestments
信息变更、共同所有人与资产处置
After registration you must keep the asset record current. Use Online services for foreign investors and select Add an Event:
登记后，您必须保持资产信息为最新。在 Online services for foreign investors 选择 Add an Event：
Change in circumstances — e.g. construction completed, dwelling demolished, change in land use, change in water volume, change in business ownership.
Change in circumstances（情况变更）— 如建筑完工、房屋拆除、土地用途变更、水量变化、生意所有权变化等。Divestment — full or partial sale or disposal, or redevelopment (Property only). Note that once an asset is fully divested it cannot be changed again.
Divestment（资产处置）— 全部或部分出售/处分，或物业再开发 (Redevelopment)。请注意：一旦完全处置 (Full divestment)，该项记录就不能再修改。Cancellation request — only where the asset was registered in error (Not for ordinary corrections — use Edit for those).
Cancellation request（撤销登记）— 仅在「本来就不应登记」的情况下使用；普通笔误请用Edit 修改。
Joint tenants vs tenants in common: with joint tenancy, the first registered owner gets the Asset ID and the other foreign owners use it to add themselves to the same asset. With tenants in common, each foreign owner must lodge a separate registration with their own ownership percentage.
共同所有人 (Joint tenant) 与按份共有 (Tenants in common) 区别：joint tenancy 下，第一位登记的人会拿到 Asset ID，其他海外共同所有人凭此编号「加入」同一项资产；Tenants in common 则每位海外持有人按各自份额「独立」登记。
Consequences of failing to register
不登记的后果
Registration is a legal obligation under Part 7A of the Foreign Acquisitions and Takeovers Act 1975 (FATA). Failure to give a register notice, or failure to keep your information up to date, can result in:
登记是《Foreign Acquisitions and Takeovers Act 1975》第 7A 部分的法定义务。未按期登记、或未及时更新信息，可能导致：
An infringement notice (A formal penalty notice issued by the ATO without going to court).
罚款通知(Infringement notice) — ATO 直接开出的行政处罚，无需经法院。Civil penalties imposed by the Federal Court. Penalties under FATA are calculated using penalty units and can be substantial — particularly for higher-value transactions where the maximum is linked to the value of the interest.
民事处罚(Civil penalty) — 由联邦法院判处。FATA 下的罚款以「罚款单位(Penalty unit)」计算，金额可能相当可观；高额交易的最高罚款还会按该权益的价值挂钩。Escalation under the ATO’s foreign investment compliance program, including audits, formal information requests and reputational consequences for the investor and any director / responsible person.
被纳入 ATO 海外投资合规审查 — 包括正式审计、信息调取，以及对投资人和相关董事/负责人的信誉影响。Practical follow-on issues: difficulty proving compliance on a future sale (Purchaser due diligence), risk of being refused future FIRB approvals, and potential interaction with state foreign-buyer surcharges and ATO data-matching.
实务后果— 将来出售时难以向买方证明合规（买方尽调风险）；将来FIRB 申请被拒的风险增加；与各州海外买家附加税(Foreign buyer surcharge) 及 ATO 数据匹配的潜在交叉风险。
If you suspect that you may have already missed a deadline, the ATO encourages voluntary disclosure — coming forward proactively typically leads to a better outcome than waiting to be contacted under a compliance review.
如果您怀疑自己已经错过了登记时限，ATO 鼓励主动披露 (Voluntary disclosure) — 通常主动报备会比被动等待合规审查得到更宽容的处理结果。
INP Group practical tips
INP Group 实务建议
Treat the register notice as a settlement-day checklist item. Add it to your conveyancing/loan-settlement file alongside stamp duty and FIRB.
把「登记通知」当成交割日的必办清单项— 与印花税、FIRB 一起放进过户/贷款交割文件夹。Check status changes triggered by life events: leaving Australia, changing visa, becoming a New Zealand tax non-resident, share restructures or trust resettlements may convert you (or an entity you control) into a foreign person.
身份变更要主动检查：离开澳洲、签证变化、变为新西兰非税务居民、股权重组、信托重置 (Resettlement) 等都可能使您（或您控制的实体）变成海外人士。Group structures: every entity registers separately. Don’t assume a holding-company filing covers subsidiaries.
集团结构：每个实体单独登记，不要以为母公司登记就覆盖了子公司。Keep evidence of lodgement (Asset ID + screenshot of the confirmation) on file for at least 5 years.
保留登记凭证（Asset ID + 提交成功的截图）至少5 年。When in doubt, lodge. Over-registration with later correction is far cheaper than missing the 30-day window.
拿不准时就先登记。事后更正的代价远低于错过30天的时限。
Source / 资料来源：
ATO – How to register or manage an asset for foreign investors (ato.gov.au/online-services/foreign-investors/register-or-manage-an-asset)
ATO – About the Register of Foreign Ownership of Australian Assets
ATO – How a foreign person registers a residential property
Foreign Investment Review Board – Guidance Note 15: Register of Foreign Ownership of Australian Assets (January 2024)
Foreign Investment Review Board – Guidance Note 2: Key Concepts
Foreign Acquisitions and Takeovers Act 1975 (Cth) – Part 7A
Disclaimer / 免责声明：
This article is general information only and does not constitute tax, legal or investment advice. It does not take account of any individual circumstances. Foreign-investment rules change frequently — please contact your professional adviser before acting.
本文为一般性资讯，不构成税务、法律或投资建议，亦未考虑读者的个别情况。澳洲海外投资规则常有更新，敬请在采取任何行动前联系您的专业顾问。
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