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