Transfers of farm to relative(s) — exemption
Sections:
s56(1)(a), (2)(a), (3)(a)
Lodgement category:
Primary Production Land
Sub category:
Family Farm Exemption
Circumstances/Transactions:
Transfers of farms between relatives:
- transferee(s) must be a natural person(s)
- transferor(s) must be a natural person(s).
Read more about the family farm exemption.
Evidence:
Duties Online users can only process transfers under this section that are between natural persons who are not acting in the capacity of a trustee under a trust.
- Use the Digital Duties Form.
Lodge before settlement through Duties Online
Last modified: 31 October 2025
