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

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

Under section 105 of the Duties Act 2001, a concession is available for the transfer of a business of primary production by a defined relative to a transferee.

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.

Last updated: 16 March 2023