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16 Jun 11 Special disability trusts

The ATO has outlined its administrative treatment of the taxation of special disability trusts pending the enactment of proposed amendments. In the 2009-2010 Budget, the government announced a number of changes to the treatment of special disability trusts, including an extension of the main residence exemption. Further changes were announced in the 2011-2012 Budget, which will be effective from 1 July 2006.

For more information go here.