Severe disability duty exemption

From 1 July 2025, a new duty exemption is available to support people with a severe disability and their carers.

The intent of this exemption is to mirror the existing special disability trust duty exemption without requiring the establishment of a special disability trust. This means the home may be purchased in the name of the person with a disability, or their carers.

In keeping with the special disability trust duty exemption, the person with a disability must meet one of Services Australia definition of severe disability and live in the home as their principal place of residence.

The exemption is not restricted by past property ownership however the exemption cannot be used to purchase property from a family member, even if the person with a disability is to live there.

For information on special disability trusts, and the definition of severe disability, please visit Services Australia.

How to apply?

You will need to outline, and provide evidence, that the person with a disability meets the Services Australia definition of severe disability. Please submit this information by email to Revenue.Policy@act.gov.au. Enquiries for further information can also be sent to this email address.

Examples of evidence may include written documentation or confirmation that the person would qualify for, or is receiving, a Disability Support Pension, Department of Veteran’s Affairs (DVA) Invalidity Service Pension, DVA Invalidity Income Support Supplement, Carer Payment or Carer Allowance.

You may also be requested to provide additional information and further documentation to support your application.

If your application is successful, you will be provided with further information on how to have the exemption applied to your conveyance duty liability. There is no exemption code to declare on the Buyer Verification Declaration.