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Government Benefits

Special Disability Trusts

Saturday, 6 December 2025

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Special Disability Trusts

Overview

Since 20 September 2006, family members and carers of people who have a severe disability have been able to establish a special disability trust. The purpose of this trust is to provide financial assistance for the needs of a severely disabled person, as well as securing social security means test concessions for them and eligible family contributors.

Special Disability Trusts Gifting and Asset Test Concessions

The Centrelink Assets Test Gifting Concession is available for gifts made by eligible family members of the principal beneficiary.

In addition, The Assets Test Assessment Exemption is available for the principal beneficiary on assets held in a Special Disability Trust. The principal beneficiary’s primary residence in the trust is also exempt.

Period	Gifting Concession Maximum	Asset Test Assessment Exemption	Discretionary Spend Limit
1/07/21-30/6/22	$500,000	$700,250	$12,750
1/07/20-30/6/21	$500,000	$694,000	$12,500
1/07/19-30/6/20	$500,000	$681,750	$12,250
1/07/18-30/6/19	$500,000	$669,750	$12,000
1/07/17-30/6/18	$500,000	$657,250	$11,750
1/07/16-30/6/17	$500,000	$647,500	$11,500
1/07/15-30/6/16	$500,000	$636,750	$11,250
1/07/14-30/6/15	$500,000	$626,000	$11,000
1/07/13-30/6/14	$500,000	$609,500	$10,750
1/07/12-30/6/13	$500,000	$596,500	$10,500
1/07/11-30/6/12	$500,000	$578,500	$10,250
1/07/10-30/6/11	$500,000	$563,250	$10,000
1/07/09-30/6/10	$500,000	$551,750	$9,750
1/07/08-30/6/09	$500,000	$532,000	$9,500
1/07/07-30/6/08	$500,000	$516,500	$9,250
20/9/06-30/6/07	$500,000	$500,000	$9,000

Refer to the links below for more information.

Links to expert information on Special Disability Trusts

CHANGES MAKE IT WORTH ANOTHER LOOK (FS ADVICE - SEPT 2012)

SPECIAL DISABILITY TRUSTS - PLANNING AHEAD (DOHS)

SPECIAL DISABILITY TRUSTS (DOS)

TAXATION OF SPECIAL DISABILITY TRUSTS (ATO)

This page was last edited on 9 June 2021

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