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.
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 email us to apply for the land to be re-classified as principal residence land.