Special disability trust exemption

​​​​​​​​​​​A special disability trust is one established for the future care and accommodation needs of a person with a severe disability. 

A special disability trust may be eligible for:  

  • a duty exemption for the transfer of a dwelling to a special disability trust; and
  • a zero land tax rate is available for land held by a trustee of a special disability trust where the land is used as the 
     principal residence of a beneficiary of the trust. 



Trust requirements

If the trust is accepted by Centrelink as a complying special disability trust, then we will also accept the trust as compliant. ​

To comply, the trust must meet the requirements set out under section 1209L of the Social Security Act 1991 (Commonwealth).

 

​Eligibility for land tax component

To be eligible for the land tax exemption:

​How to apply

To apply for the special disability trust land tax exemption:

  • A principal residence land tax classification will automatically be applied to land transferred to a complying special disability trust after 7 December 2011, provided that the transfer to the trust was exempt from duty. 
  •  A trustee for a special disability trust that held land prior to 7 December 2011 (and which is the principal residence for the beneficiary of the trust), can apply to us via email for the land to be re-classified as principal residence land. ​


 

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