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    2. Definitions
    3. Defined relative

    Defined relative

    Issued date
    10 October 2024

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    For the family business concession, a defined relative is your spouse or any of the following people related to you or your 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.