Special disability trust duty exemption
A special disability trust is a trust established solely for the future care and accommodation needs of someone with a severe disability.
From 1 July 2010, cases in which a special disability trust’s beneficiary lives in a home that is their principal place of residence, the trust is exempt from paying duty.
Eligibility
To be eligible as the beneficiary of a special disability trust, you must meet the definition of a severe disability, and the Services Australia Special Disability Trust Team needs to assess you.
You must live in the home as your principal place of residence.
To establish and maintain a special disability trust, the trust also needs to meet a number of requirements. It must:
- be protective in nature
- have only one principal beneficiary
- have a beneficiary that meets the eligibility criteria
- provide only for the accommodation and care needs of the beneficiary
- conduct independent audits as necessary
- provide annual financial statements.
In addition, the trust cannot be used to purchase property from a family member, even if the beneficiary is to live there. For more information on special disability trusts, visit Services Australia.
How to claim?
If you're eligible, to claim the Special Disability Trust exemption you will need to reference the concession code number shown on your completed questionnaire on the Buyer Verification Declaration before you register the title transfer with Access Canberra in Dickson. You do not need to give us any other documents at this time. You can find out your eligibility and the documents you need to keep by completing the online questionnaire.
If you do not claim the concession code number on the Buyer Verification Declaration before you register your transfer, you can submit a late claim using the Application for concession, exemption or correction of duty after registration of title form. When we receive your claim, we will issue you a notice of reassessment with the concession applied.
What happens next?
When you claim the Special Disability Trust duty exemption on a transfer, we’ll issue you a Notice of Assessment for duty with the exemption applied. This will reduce the amount of duty you have to pay to zero, and you do not have to take further action.
After you’ve received your assessment, we may contact you to verify your eligibility for the exemption. For example, we may require you to give us copies of any documents that support your eligibility, including:
- a copy of the special disability trust deed
- the assessment from the Services Australia Disability Trust Team
- the contract to buy the home, with the seller’s signature.
You need to keep copies of your supporting documents for at least five years after the transaction.
For transactions dated before 18 September 2017, you, as the eligible person, or your representative need to apply online to the ACT Revenue Office. You also need to supply:
- a copy of the special disability trust deed
- the assessment from the Services Australia Special Disability Trust Team
- a completed Conveyance Lodgement Form (if available)
- the contract to buy the home, with the seller’s signature.
Please use the Lodgement of dutiable transactions executed prior to commencement of the Barrier Free Model (18 Sep 2017) SmartForm to submit your application along with all the necessary supporting documents.
For more information about transactions dated before 18 September 2017, visit our Transactions before 18 September 2017 page.
What happens next?
If you’re eligible for the exemption, you’ll receive an assessment notice with a nil balance from us.
If you’re ineligible for the exemption, we’ll send you a letter detailing the reasons for your ineligibility as well as an assessment notice showing the balance for the duty you owe