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Special Disability Trusts – extension to CGT relief

The Government will extend the CGT relief for special disability trusts announced in the 2010 Budget by:

  • 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


  • 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.