Building trust: Supporting families through Disability Trusts

Building trust: Supporting families through Disability Trusts

16 October 2008

© Commonwealth of Australia 2008
ISBN 978-0-642-71950-8

View the report as a single document - (PDF 276KB)


View the report as separate downloadable parts:

Membership of the Committee (PDF 6KB)
 
Executive Summary (PDF 7KB)
 
Recommendations (PDF 14KB)
 
Chapter 1 - Introduction (PDF 24KB)

Terms of reference
Conduct of the inquiry
Background
Special disability trusts
Uptake of special disability trusts
Acknowledgements

 
Chapter 2 - Barriers to the establishment of special disability trusts (PDF 131KB)

Eligibility restrictions
   Carer allowance requirement
   Intellectual disabilities and mental illness
   Institutional accommodation
   Minimum wage
   Possible eligibility changes
   Committee comment
Contributions
   Capacity to contribute
   Contributions by beneficiary
   Concessional asset limit on SDTs and indexing
   Gifting concession
   Compensation awards
   Committee comment
Tax on trust assets and earnings
   Capital gains tax payable
   Tax on trust income
      Other tax concerns
   Committee comment
Eligible uses of the trust
   Care needs
      Daily care fee
   Accommodation needs
   Suggested changes
   Other expenses
   Preventing misuse of funds
   Committee comment

 
Chapter 3 - Other areas of concern (PDF 94KB)

Complexity and costs of SDTs
   Complexity
   Costs and administration
   Trust audits
   Multiple trusts
   Committee comment
   Other concerns about the operation of Special Disability Trusts
Information and awareness
   Mechanisms for promoting the trusts
   Who is responsible for promoting the trusts?
   What's in a name?
   Committee comment
Other supports for families caring for dependents with disability
   Government co-contribution schemes
   Succession planning
   Adequacy of existing Government support
   Relevant Government initiatives
   Committee comment

 
Appendix 1 - List of public submissions, tabled documents and additional information authorised for publication by the committee (PDF 11KB)
 
Appendix 2 - Witnesses who appeared before the committee at public hearing (PDF 9KB)

 

For further information, contact:

Committee Secretary
Senate Standing Committees on Community Affairs
PO Box 6100
Parliament House
Canberra ACT 2600
Australia

Phone: +61 2 6277 3515
Fax: +61 2 6277 5829
Email: community.affairs.sen@aph.gov.au