Revenue NSW sent the family a letter in the mail pointing out Scottish-born Susan, a permanent resident in Australia, had not spent the required 200 continuous days in the country.

Under NSW law, “foreign buyers” who purchase property in NSW must pay a land tax surcharge based on the value of their home.

For properties bought between July 1, 2017, to December 31, 2024, this amounts to eight per cent of your home price.

Owners are exempt from this tax if they are a permanent resident and have been in Australia for at least 200 continuous days over the land tax year. 

Susan spent nine months out of Australia to care for her sick mother back in Scotland, which resulted in her being out of the country for over 270 days.

“We certainly didn’t know anything about it. We went to care for Mum… we had no choice,” Susan told Fordham.

“She was diagnosed here in Australia. I flew her back on a repatriation flight, and was advised by the doctors to stay, she needed 24-hour care. 

“When we came back… it was already a traumatic time, and three days later, we landed with a letter saying that we owed this fine.”

The family say they were left blindsided by the tax letter.

Susan later applied to Revenue NSW to have the tax bill waived under “exceptional circumstances” but was rejected, she said.

Her husband James – Australian-born and a citizen – said he never thought his wife would be classed as a “foreigner” under tax law.

“We don’t consider ourselves foreigners, so it’s not something we thought about, really,” he said.

Susan added: “It’s a beautiful country. We call it our home, I don’t consider ourselves foreigners. 

“It’s certainly not an investment property, it’s our family home.”

James said the couple needs to pay $11,000 per month as they attempt to waive the bill. 

The couple told Fordham they’ve already forked out $33,000 so far.

“I don’t understand why our situation isn’t exceptional, because I can’t think of anything worse,” James added.

9news.com.au has contacted Revenue NSW for comment.