Special disability trusts: duty requirements

What you need to provide if the transaction is in relation to a special disability trust.

An exemption from duty may be granted for a transfer or agreement to transfer property to a special disability trust where there is no consideration for the transaction.

Make a written application for exemption and provide:

  1. the transaction record (such as a transfer or agreement to transfer)
  2. a completed Foreign Transfer Duty Declaration Form
  3. a copy of the letter from the Department of Human Services (Centrelink) that confirms the trust is a special disability trust
  4. if Centrelink has not yet confirmed the trust is a special disability trust –
    • a copy of the letter from Centrelink that confirms the beneficiary of the trust meets the criteria for a special disability trust
    • a statutory declaration by the trustee declaring they meet the requirements specified under section 1209Q(1) of the Social Security Act 1991
    • a copy of either
      • the trust deed (including relevant schedules) or
      • the will which established the trust
  5. any other information that may assist us to assess the duty.

An assessment of duty will not be issued until all required information is provided.

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