Special Disability Trusts
Eligibility
A special disability trust is a trust established solely for the future care and accommodation needs of someone with a severe disability. The rates rebate is a 50 per cent rebate on your rates, capped at $750. It only applies to your principal place of residence.
If a special disability trust owns a property in trust for a beneficiary, the trust may be eligible for a rates rebate.
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 must 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 several 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.
For more information on special disability trusts, visit Services Australia.
As of 1 July 2016, for special disability trusts established before 1 July 1997, the uncapped rebate scheme remains frozen at 2015–16 levels when the value exceeds the rebate cap of $750. This scheme applies to you if the trust has been continuously eligible for the rebate since 30 June 1997.
Deferral of rates
You can also apply to defer payment of all or part of the rates charges. The deferral is applied after any rebate is deducted.
A deferral means you can delay paying rates until a later date, or when the property is sold or transferred. Simple interest at a concessional rate applies on the amount that has been deferred. The interest rate is updated every July and January in line with the monthly average 90 day Bank Accepted Bill rate issued by the Reserve Bank of Australia.
Application process
A rebate can only be applied from the financial year of application and not before. To apply for the rebate and/or defer your rates, you will need to complete an online application form.
Rates Assistance (Special Disability Trust) Application Form