• 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