{"id":"F2025L01168","name":"Social Security (Means Test Treatment of Private Trusts – Excluded Trusts) Declaration 2025","slug":"social-security-means-test-treatment-of-private-trusts-excluded-trusts-declaration-2025","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":106949,"registerId":"commonwealth-F2025L01168-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n```html\n

Commencement information

Column 1

Column 2

Column 3

Provisions

Commencement

Date/Details

1. The whole of this instrument

The day after this instrument is registered.

\n```\n\n> Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3 Authority\n\nThis instrument is made under subsection 1207P(4) of the Social Security Act 1991.\n\n4 Definitions\n\nIn this instrument:\n\nAct means the Social Security Act 1991.\n\ncommunity purpose means a purpose that is intended to benefit primarily the members of a particular community or group.\n\ngovernment body includes the following kinds of body:\n\n1. a department or agency of the Commonwealth;\n2. a department or agency of a State or Territory;\n3. a municipal corporation or other local government body;\n4. a body corporate in which the Commonwealth, a State or a Territory body holds a controlling interest.\n\nincome has the same meaning as in subsection 1207P(7) of the Act.\n\nindigenous-held land has the same meaning as in section 4B of the Aboriginal and Torres Strait Islander Act 2005.\n\nreference time means 7.30 pm, standard time in the Australian Capital Territory, on 9 May 2000.\n\n5 Schedules\n\nEach instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n6 Excluded trusts - community trusts\n\n(1) Each trust that is a community trust is an excluded trust for the purposes of section 1207P of the Act.\n\n(2) A community trust is a trust that has the sole or dominant purpose of:\n\n(a) receiving, managing or distributing property transferred directly to it, or through an interposed entity, by a government body for a community purpose; or\n\n(b) holding, managing or disposing of indigenous-held land, for a community purpose; or\n\n(c) receiving, managing or distributing income that:\n\n(i) has been generated from indigenous-held land; and\n\n(ii) is applied for a community purpose.\n\n7 Excluded trusts - fixed trusts created before reference time\n\n(1) Each trust that is a fixed trust created before the reference time is an excluded trust for the purposes of section 1207P of the Act.\n\n(2) However, a trust referred to in subsection (1) is not an excluded trust if after the reference time:\n\n(a) the trust has been varied under the trust deed; or\n\n(b) there has been a transfer of property (other than income generated by the trust) to the trust.","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This instrument appears to serve its original narrow purpose of declaring specific exclusions from the private trust means testing regime. It does not expand beyond the clear authority granted by subsection 1207P(4) of the Social Security Act 1991."},"complexity_factors":["Short instrument with only 7 sections and minimal cross-referencing","Only 5 defined terms in section 4, with most referencing existing definitions in the parent Act","Simple binary structure: two categories of excluded trusts with straightforward conditions","Single temporal exception (subsection 7(2)) with two clear disqualifying events (variation or property transfer)","No nested exceptions or complex conditional logic beyond the basic 'unless' structure in section 7","Heavy reliance on external definitions ('income', 'indigenous-held land') rather than creating new complex definitions"],"plain_english_summary":"This Declaration names certain trusts as \"excluded trusts\" for Social Security Act means testing, so their assets and income aren’t attributed to individuals for pension and other payments. It covers community trusts (including those holding or managing Indigenous communal land) and fixed trusts created before 9 May 2000.\n\nThat excluded status is lost if a pre-2000 fixed trust is varied or receives new property (other than its own income). It protects community and long‑standing trust arrangements from unfair pension reductions."},"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"The instrument itself sets out the exclusions and commencement terms without indicating any change from an earlier stated scope. It defines which trusts are excluded (ss6–7), specifies definitions and a reference time (s4), and provides for amendments via Schedules (s5). There is no text in this instrument showing a change to the original scope as made."},"complexity_factors":["Cross-referenced definitions: key terms (community purpose, government body, indigenous-held land, income, reference time) require consulting multiple definitions in s4 and external Acts (s4).","Temporal cutoff test: the reference time (7:30 pm ACT, 9 May 2000) determines fixed‑trust treatment and interacts with post‑reference variations or transfers (s4; s7(1)–(2)).","Conditional exclusions: exclusions depend on trust purpose and narrowly framed factual predicates (s6(a)–(c)), creating evidential and interpretation tasks for administrators and trustees.","Evidence and compliance burden: trustees must demonstrate trust status to rely on exclusions, shifting administrative/documentary obligations onto private parties (ss6–7).","Interplay with other instruments: s5 allows this instrument to amend or repeal items in Schedules, so scope can depend on those external schedule entries (s5).","Statutory authority and application: instrument is made under subsection 1207P(4) of the Social Security Act, so practical effect requires application by the Department under that provision (s3)."],"plain_english_summary":"This instrument declares certain private trusts to be “excluded trusts” for social security means-testing: community trusts that manage government‑transferred property or indigenous-held land, and fixed trusts created before 7:30 pm (ACT) on 9 May 2000 that have not been varied or received non‑income property after that time (see ss4, 6–7). Mechanically, it changes who is counted for asset/income tests (affecting trustees and beneficiaries) and requires trustees to establish exclusion under subsection 1207P(4) of the Act (see s3)."}},"importantCases":[],"_links":{"self":"/api/acts/social-security-means-test-treatment-of-private-trusts-excluded-trusts-declaration-2025","history":"/api/acts/social-security-means-test-treatment-of-private-trusts-excluded-trusts-declaration-2025/history","analysis":"/api/acts/social-security-means-test-treatment-of-private-trusts-excluded-trusts-declaration-2025/analysis","conflicts":"/api/acts/social-security-means-test-treatment-of-private-trusts-excluded-trusts-declaration-2025/conflicts","importantCases":"/api/acts/social-security-means-test-treatment-of-private-trusts-excluded-trusts-declaration-2025/important-cases","documents":"/api/acts/social-security-means-test-treatment-of-private-trusts-excluded-trusts-declaration-2025/documents"}}