​​​​​​​​​​​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.  ​

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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:

• the land must 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. 
  
• land tax is not payable on that land so long as it continues to be occupied by the beneficiary of the special disability trust.

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​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. ​