See also:
bit.ly/3mA7JmK
www.claytonutz.com/knowledge/2022/april/foreign-investment-compliance-reporting-forget-at-your-peril?utm
www.kwm.com/content/dam/kwm/insights/publications/2023/Investing_down_under_2023.pdf
www.khq.com.au/legal-blog/foreign-surcharges-duty-back-on-the-table/