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Queensland Government - Queensland Revenue Office
Queensland Government - Queensland Revenue Office

Defined relative

Issued date
10 October 2024

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.