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
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

Statutory Declaration - SDT Trustee see ‘Statutory Declaration Reasons’ on pages 3-4 for required content

Publications

Annual Reporting Requirements of a Special Disability Trust

Common Errors with Special Disability Trust Financial Statements

Template

Email template for delegate waiver decision

Contact details

Income Support Means Test team

Care and accommodation costs

Table 2: 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 as a result 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 utilised 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 3: 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 utilised 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