Proudly Accredited & Registered
Avoid unnecessary 15% ATO withholding at settlement. FRCGW Variation Pty Ltd specialises in obtaining FRCGW Variation Certificates — saving foreign sellers thousands at settlement.
When a foreign resident sells Australian real property, the buyer is legally required to withhold 15% of the purchase price and remit it directly to the ATO — regardless of whether any capital gain was actually made.
This means a seller could have their cash flow significantly reduced at settlement — even if they have a capital loss, minimal gain, or other tax offsets that reduce their actual tax liability to far less than 15%.
The solution? A FRCGW Variation Certificate — an ATO-issued certificate that instructs the buyer to withhold a lower (or nil) amount, based on the seller's true estimated tax liability.
The ATO generally needs adequate time to process variation applications. We strongly recommend beginning the process as early as possible — ideally as soon as a sale contract is signed.
Foreign resident vendor enters into a contract to sell Australian real property.
Buyer withholds 15% of purchase price at settlement and pays it to the ATO on your behalf.
We prepare and lodge a variation application. ATO issues certificate with reduced rate — often significantly lower than 15%, or even nil.
Buyer withholds only the varied amount. We then lodge your Australian tax return to reconcile and obtain any refund due.
We prepare and lodge your FRCGW variation application with the ATO, supported by a detailed CGT calculation and tax liability estimate. Our goal: reduce your withholding to the lowest defensible amount.
Comprehensive CGT analysis including cost base reconstruction, discount entitlement assessment, and available concessions. We identify every legitimate deduction to minimise your tax exposure.
After settlement, we prepare and lodge your Australian income tax return to reconcile your actual tax liability against the amount withheld — and recover any excess withholding from the ATO.
Assessment of eligibility for the main residence CGT exemption, including partial exemption scenarios and the special rules that apply to foreign residents under current Australian tax law.
Our team provides full bilingual support in English and Mandarin — from initial consultation through to final tax return. No language barrier between you and your tax compliance obligations.
We handle all communications with the ATO on your behalf — including responding to queries about your variation application, tax return, or any compliance review matters that arise.
Foreign residents require an Australian Tax File Number before lodging a tax return or engaging with the ATO. We manage the TFN application process on your behalf — a necessary first step for many of our clients.
We're not a generalist accounting firm. FRCGW variation certificates and non-resident property tax are what we do.
Deep focus on foreign resident CGT, FRCGW withholding, and non-resident tax compliance. We know the legislation, ATO practice, and common pitfalls inside-out.
Settlement dates don't wait. We understand the urgency and move quickly — preparing variation applications as efficiently as possible from the moment you engage us.
Fluent in English and Mandarin. We communicate complex tax matters clearly in your preferred language — no lost-in-translation moments with your tax obligations.
FRCGW Variation Pty Ltd is a registered Australian tax agent (RAN 26313146). You get the full statutory protections of engaging a licensed professional, and the confidence your matter is handled compliantly.
Our variation certificate work is specifically aimed at reducing the withholding to what you actually owe — so more of your sale proceeds reach your bank account at settlement.
We're available 7 days a week, 9am to 9pm Melbourne time — reachable via phone, WeChat, or WhatsApp at a time that suits you, wherever you are in the world.
Being overseas shouldn't mean chasing paperwork. We liaise directly with your conveyancer, real estate agent, and other stakeholders in Australia to collect the documents we need — on your behalf.
We make FRCGW compliance straightforward — even from overseas.
Tell us about your property sale. We assess your situation and explain your options — at no cost.
We engage you as a client and collect the documents we need — purchase contract, sale contract, cost base records.
We calculate your estimated CGT liability and prepare a compelling variation application for ATO lodgement.
The ATO processes and issues the certificate. You provide it to the buyer's conveyancer before settlement.
Settlement proceeds normally. After year-end, we lodge your Australian tax return and recover any refund.
Indicative only. Final position depends on your cost base, holding period and residency facts.
Foreign residents are not entitled to the 50% CGT discount. This calculator applies a 45% marginal rate to the full capital gain. Consult us for your specific position.
Operational hours designed for the global investor.
We understand that our clients are rarely in the same time zone as the ATO. Our extended 12-hour operational window ensures you can reach your dedicated tax agent when it's convenient for you — regardless of where in the world you are.
Clear answers to the questions foreign property sellers ask us most.
Contact us today for a free, no-obligation consultation about your FRCGW variation certificate. The sooner you act, the better your chances of having the certificate ready before settlement.
info@frcgwvariation.com.au
We respond within 1 business day
+61 478 891 951
7 days, 9am–9pm Melbourne time
WeChat: fullbald
WhatsApp: +61 478 891 951
7 days, 9am–9pm Melbourne time
Serving clients Australia-wide
In-person & remote consultations