Stamp Duties Act 1923

In this section—

who is a natural parent, adoptive parent or step‑parent of the principal beneficiary; or

who is, or was when the principal beneficiary was under

who is a grandparent or step‑grandparent of the principal beneficiary; or

who is a sibling or step‑sibling of the principal beneficiary;

has the meaning given in section 1209M(1) of the Social

has the meaning given in section 52ZZZWA(1) of the Veterans'

a special disability trust within the meaning of section 1209L of the Social Security Act; or

a special disability trust within the meaning of section 52ZZZW of the Veterans' Entitlements Act;

The following instruments are exempt from stamp duty in the circumstances set out in subsections (3) to (6) (inclusive):

a declaration of trust that establishes a special disability trust;

a transfer of an interest in land to the trustee of a special disability trust.

The person declaring the trust, or the transferor of the interest in the land (as the case may be), must be an immediate family member of the principal beneficiary of the special disability trust.

In the case of a declaration of trust under subsection (2)(a), the trust must hold land that constitutes the principal place of residence of the principal beneficiary of the special disability trust, or must hold land that will so constitute the principal place of residence of the principal beneficiary of the special disability trust within 12 months of the declaration of trust.

In the case of a transfer of an interest in land under subsection (2)(b), land in respect of which an interest is being transferred to the trustee of the special disability trust must constitute the principal place of residence of the principal beneficiary of the special disability trust, or the relevant land must so constitute the principal place of residence of the principal beneficiary of the special disability trust within 12 months of the transfer.

There must be no consideration provided for the declaration or transfer.