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):
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 |
| 1 | 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
| |
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