• Attention

    We’re currently updating this page to make it easier for you to find the information you need. During this time, you might find some links are broken. We’re working to resolve these and any other issues as quickly as possible. Thank you for your patience.

    End of attention

    15-year exemption

    Prior to 1 July 2006

    From 1 July 2006

    From 1 July 2007

    From 1 July 2009

    This concession required a controlling individual of a company or trust for the entire period of ownership.

    This concession requires a significant individual of a company or trust only for any period or periods totalling 15 years during the period of ownership.

    No change

    No change

      Last modified: 21 Jun 2016QC 21145