Review of a Special Disability Trust (SDT) 043-04070070

Discretionary spending limits

Table 1: current and historical discretionary spending limits.

Financial year	Discretionary spending limit
2025-26	$14,750
2024-25	$14,500
2023-24	$14,000
2022-23	$13,000
2021-22	$12,500
2020-21	$12,500
2019-20	$12,250
2018-19	$12,000
2017-18	$11,750
2016-17	$11,500
2015-16	$11,250
2014-15	$11,000
2013-14	$10,750
2012-13	$10,500
2011-12	$10,250
2010-11	$10,000

External website

Department of Social Services (DSS):

SDT - Statutory Declaration
SDT - Statutory Declaration reasons - additional information about the required wording for SDT statutory declarations

Publications

Model trust deed for Special Disability Trusts

Common Errors with Special Disability Trust Financial Statements

Request for waiver template

Delegate for the waiver notice is the EL2 Director in the Income Support Means Test team.

Staff must:

copy and paste these details into an email
add relevant details where needed
send the email to Income Support Means Test team

Note: CAOs must add the following Email Classification before sending the email. Select:

Protective marking: OFFICIAL:Sensitive
Access - Information Marker: Personal privacy

Table 2

Item

Details

Means Test,

Request for consideration of waiver of a possible breach of s1209R of the Social Security Act 1991 (SSA) in line with Social Security (Special Disability Trust) Guidelines 2021 by the delegate.

Trustee has/wishes to contribute/d a (bequest or superannuation death benefit) received more than 3 years ago to a Special Disability Trust (SDT).

This would be/is a contribution by the principal beneficiary (or their partner) of a bequest/ superannuation death benefit made after the 3-year allowable period and in breach of s1209R of the SSA.

Trustee seeking possible waiver under s1209U of the SSA to enable contribution.

Principal Beneficiary: <name> and <CRN>

Special Disability Trust: <name> and <CRN>

Testator

Name:

Date of death:

Date of probate:

Assets to be transferred: <details and value of asset>

Date transferred: <date>/to be contributed at a future date

Background

Detail of any court proceedings that contributed to the delay, original non-compliant SDT, reason for the delay to transfer asset into an SDT, evidence of intent within 3 years, and any other information you can provide to support the consideration of the waiver.

For example:

Original SDT <details of existing SDT> has been assessed as non-compliant and vested due to the following breach <details>
Trustee now looking to re-donate the asset to an SDT, but now more than 3 years since the original receipt
Trustee seeking waiver to donate to new SDT the outside the 3-year period
Transfer of the asset to the SDT has not yet occurred
Probate, Will and supporting evidence attached

Please consider the willingness to waiver the contribution of the asset(s) to the value of $<value of asset>.

Thanking you in advance.

Contact details

Income Support Means Test team

Care and accommodation costs

Table 3: examples of care and accommodation costs that can and cannot be funded by the trust under the care and accommodation guidelines.

Category	Costs that can be funded (if the need arises because of beneficiary disability)	Costs that cannot be funded
Personal care	paid professional carer specialised food as specified by doctor continence aids	family carer typical food typical toiletries (for example, toothpaste, toilet paper, soap, shampoo, sanitary pads or tampons)
Housing	buying a house rates (if property is owned by SDT) specialist disability accommodation rent modifications specialised maintenance maintenance (if property owned by SDT) excessive expenditure on utilities, bills	maintenance and upkeep of property not owned by SDT utilities, bills replacement of items (in the property owned by the SDT - unless the item cannot be fixed)
Aids & appliances (over and above those provided by state and territory funded governments)	mobility aids and prostheses positioning aides communication aids sleeping aids sensory aides personal care aids pressure care aids	typical computer expenses, unless computer is used as communication aid typical communication devices (ordinary telephone) typical sleeping equipment (a bed)
Medical (gap costs)	prescription items vitamins and minerals (if related to disability) dental costs health insurance & ambulance cover therapy costs (if related to disability) specialist and general practitioner costs surgery
Transport/community access	modifications to standard vehicles (if related to disability) purchase of modified vehicles (if related to disability) specific transport costs (related to the person's disability)	petrol vehicle maintenance taxi fares (unless related to beneficiaries disability)
Other	case management (if related to disability) therapy costs (if related to disability) transitional living skills / independent living skills training recreational activities / quality of life costs (if related to disability)	any services provided outside of Australia leisure pursuits. For example, a photography hobby, yoga class (if not specifically referred by a doctor) general recreational activities / quality of life costs

Discretionary and Ancillary Costs

Table 4: examples of discretionary and ancillary costs that can and cannot be funded by the trust under the care and accommodation guidelines.

Category	Costs that can be funded	Costs that cannot be funded
Personal care	toiletries food household items clothing & footwear (not required because of beneficiaries disability)
Housing	building & contents insurance rates (if property is not owned by SDT) payment of utilities household cleaning services maintenance (if property is not owned by SDT) capital improvements to principal place of residence (not owned by SDT)
Aids & appliances (over and above those provided by state and territory funded governments)	computer expenses, unless computer is used as communication aid communication devices (unless modified because of the beneficiary's disability)
Medical (gap costs)	therapy costs (if not related to disability and not approved by medical practitioner)
Transport/community access	vehicle registration vehicle insurance vehicle maintenance and vehicle related expenses (other than those required for, or because of, the beneficiary's disability) petrol taxi fares
Other	recreation and leisure activities life skills and social inclusion workshops	any services provided outside of Australia
Ancillary	bank fees and charges professional advisor fees investment costs legal costs for purchasing residence

Operational Information