Inter-generational rural transfers

The purpose of this exemption is to assist families owning rural property in the ACT seeking relief from duty on the transfer of their rural property to younger generations, encouraging younger members of farming families to remain on the farm land, provided the land is used for primary production. Find out if you are eligible for this exemption.

Have you entered an agreement to transfer dutiable property in the ACT?

All concessions and exemption applications at the ACT Revenue Office are self-assessed. You are obligated to ensure that all the eligibility criteria have been met (or will be met) before applying for any concession or exemption code in the Buyer Verification Declaration.

You should undertake your own inquiries into the eligibility requirements. This may include obtaining information from this website, legislation, or independent professional advice.