Family business concession - primary production (s. 105) interactive help
A defined relative is the transferee's spouse or any of the following people related to the transferee or their spouse:
- a parent
- a grandparent
- a brother, sister, nephew or niece
- a child or grandchild
- an aunt or uncle
- a first cousin
- a non-blood-related first cousin
- the spouse of any of these people.
Use the interactive help below for transactions entered into on or after 23 May 2018 to determine if a family business concession applies to a transfer or agreement for transfer.
- Last reviewed: 29 Jun 2020
- Last updated: 29 Oct 2020
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Office of State Revenue
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- email firstname.lastname@example.org.
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