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

Family business concession—prescribed business (s.105A) interactive help

Under section 105A of the Duties Act 2001, a concession is available for the transfer of assets used in certain businesses from an ancestor of the transferee.

An ancestor is the transferee’s or their spouse’s parent or grandparent, or the spouse of the parent or grandparent.

Use the interactive help below to determine if you are eligible for a concession on a transfer or an agreement for transfer.

Last updated: 16 March 2023