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 Services Australia 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, the land must have a dwelling that is lived in by the beneficiary of the special disability trust as their principal residence at the start of the financial year.

How to apply

If the transfer of land to a complying special disability trust is exempt from duty, the land will automatically be classified as principal residence land for land tax purposes. ​