Special Disability Trusts – extension to CGT relief

• providing a CGT exemption for assets transferred into a special disability
trust for no consideration

• backdating the application of the CGT main residence exemption to
2006/07

• providing a CGT exemption for the recipient of the principal beneficiary’s
main residence, if disposed of within two years of the principal
beneficiary’s death

• ensuring equivalent tax treatment of special disability trusts under
different Acts.

If you have any questions, do not hesitate to contact Owen Hodge Lawyers on 1800 770 780.

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