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.

As of 1 July 2010, for cases in which a special disability trust’s beneficiary lives in a home as his or her 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 Centrelink 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:

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 the Department of Human Services.

Are you the trustee of a Special Disability Trust solely established for the future care and accommodation needs of a person with a severe disability?

How to claim – transactions from 18 September 2017

From 18 September 2017, you do not need to fill out an application for this exemption; you can self‑assess your eligibility. You can find out your eligibility and the documents you need to keep at Find out if you’re eligible .

If you’re eligible, you should claim the applicable Special Disability Trust exemption code on the transfer instrument you lodge for registration at Access Canberra.

You do not need to give us any other documents at this time.

Contact us if you wish to submit a late claim.

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:

You need to keep copies of your supporting documents for at least five years after the transaction.

How to claim – transactions before 18 September 2017

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:

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