Landholder Fact Sheet - Family Farm Exemptions

Fact sheet
A landholder duty exemption can apply if you transfer farming land owned by a family company between family members.
Last updated:

The acquisition of shares in a landholding corporation is exemption from landholder duty in if the shares are transferred between family members and the land is used solely for dominantly in primary production.

The intent of the provisions is to replicate the transfer duty exemption for family farms where the farm is instead held by a company that is owned by a family.

See more information about landholder duty.