Family business concession - primary production (s. 105) interactive help

Under section 105 of the Duties Act 2001, a concession is available for the transfer of a business of primary production by a defined relative to a transferee.

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.