In our October 2018 publication (Investing in Australia - FIRB’s Tax Conditions), we outlined the standard tax conditions that Australia’s Foreign Investment Review Board (FIRB) was imposing on foreign investors investing in Australia. Since then, FIRB (and the Australian Taxation Office (ATO)) has moved to allow transactions to proceed, but subject to a special condition that requires applicants to provide detailed tax-related information within a period of time following completion of the transaction. Responses often have to be provided within 90 days of the transaction completing. This guide provides an explanation of the most frequently asked questions to help applicants determine areas they need to focus on.