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Family business concession - primary production (s. 105) toolkit

This toolkit brings together everything you need to know about self assessing transfers of family businesses of primary production.

Section 105 of the Duties Act 2001 provides a concession for transfers of family primary production businesses (including water allocations).

If the concession is granted, the dutiable value of the business property is taken to be nil. The dutiable value of residential land adjacent to the land used to carry on the business is also taken to be nil.

The concession applies if the:

  • transaction relates to dutiable property that is used, and will continue to be used, for the business of primary production (agriculture, pasturage or dairy farming)
  • person transferring the property, or directing the transaction, is a defined relative of the transferee
  • business was carried on by the defined relative (alone or with others)
  • business will continue to be carried on by the transferee (alone or with others).

As a registered self assessor, if you determine that this concession applies to a transfer or agreement for transfer, it should be self assessed through OSR Online.

Defined relative

A defined relative is a person's spouse, or any of the following relatives of the person or their spouse:

  • a parent
  • a grandparent
  • a brother, sister, nephew or niece
  • a child or grandchild
  • an aunt or uncle
  • a first cousin (for transactions from 23 May 2017)
  • a non-blood-related first cousin (for transactions from 23 May 2018)
  • the spouse of any person mentioned above.

Assessing a section 105 concession

Use the family business concession (primary production) interactive help to determine if you should apply a family business concession to a transaction.

Here are some tips to help you self assess this type of transaction in OSR Online.

How to lodge online

You must complete all mandatory fields under each tab in OSR Online. Mandatory fields are marked with a red asterisk. There are some specific data entry requirements.

  • Select Transfer of non-residential land as the Transaction class.
  • In the Type of dutiable transaction drop-down list, select either:
    • Agreement to transfer dutiable property - for transactions evidenced by an agreement.
    • Transfer of dutiable property - for transactions evidenced by a transfer only.
  • Select Land in Queensland as the Type of dutiable property.
  • Select s.105 family business - primary production from the Concession type drop-down list for each transferee.
  • Enter the unencumbered value of 100% interest in property, even if a partial interest is being acquired.

Non-Australian entity

When a transaction includes real property, each transferor and transferee must declare whether they are a non-Australian entity.

A non-Australian transferor or transferee must complete an identity details annexure.

For transferors, an email is automatically generated through OSR Online when the transaction is lodged, asking the transferor to complete an online identity details annexure. Contact us for help if you cannot obtain the transferor's email address.

Transferees must complete an identity details annexure and you must enter these details in OSR Online.

Records you need to keep

For this type of transaction, you must keep:

Find out more about your record-keeping requirements.

Public rulings

You may find the following public rulings useful when self assessing family business transactions:

Also consider...


Office of State Revenue
For transfer duty self assessment queries:

For queries on payroll tax, land tax and royalties:

  • call 1300 300 734 (Australia) or +61 7 3179 2500 (overseas)
  • send an email using our online enquiry form.