Eligibility for gifting concessions to a Special Disability Trust

Immediate family members of the Special Disability Trust principal beneficiary who are of age or of service pension age and get a pension are eligible for the gifting concession.

If there is more than one contributor to the trust, the combined concession first applies to those eligible family members who are receiving a pension after reaching age or service pension age.

Immediate family members include:

  • natural parents
  • legal guardians (as defined)
  • adoptive parents
  • step parents
  • grandparents
  • siblings

The term legal guardian used in the definition of parent or immediate family member includes a person who is, or was, the legal guardian of the person with a severe disability while that person was aged under 18. The term sibling refers to a brother, sister, half-brother, half-sister, adoptive brother, adoptive sister, step-brother or step-sister.

Page last updated: 6 February 2018