Defined relative

For the family business concession on transfers of primary production businesses, 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.