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 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.

Refer to the Special Disability Trusts guideline for more details.

Trust requirements

If the trust is accepted by Centrelink as a complying special disability trust, 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:

• the land m​u​st have a dwelling which is occupied and used by the beneficiary of the special disability trust as their principal residence at the commencement of the financial year; and
• land tax is not payable on that land so long as it continues to be occupied by the beneficiary of the special disability trust.

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. ​