109Disability exemption

109 Disability exemption (1) Duty under this part is not payable by a person who acquires a land use entitlement by an allotment of shares or an issue of units if— (a) each of the following applies: (i) the person receives an NDIS amount as a participant under the National Disability Insurance Scheme Act 2013 (Cwlth) or someone else receives the NDIS amount on the person’s behalf; (ii) the person receives or holds 1 of the following and has done so for at least 1 year immediately before the date of the acquisition of the land use entitlement: (A) an age pension under the Social Security Act 1991 (Cwlth); (B) an age service pension under the Veterans’ Entitlements Act 1986 (Cwlth); (C) a disability support pension under the Social Security Act 1991 (Cwlth); (D) a current gold card; (iii) the commissioner is satisfied that the land the subject of the land use entitlement is to be used as the principal place of residence of the person; or (b) the land use entitlement— (i) is acquired by a special disability trust; and (ii) the commissioner is satisfied that the land the subject of the land use entitlement is to be used as the principal place of residence of the beneficiary of the trust.

Part 3.4 Acquisition of land use entitlements by allotment of shares or issue of (2) For subsection (1)— (a) the shares allotted or units issued for the land use entitlement must be in a corporation or trust that is— (i) a charitable organisation for a tax law, registered as a charity under the Australian Charities and Not-for-profits Commission Act 2012 (Cwlth); or (ii) a not-for-profit housing corporation; and (b) the land the subject of the land use entitlement must be used for supportive housing; and (c) any other criteria determined under subsection (3) must be satisfied. (3) The Minister may determine other criteria for an exemption from duty under this section, including criteria relating to the purpose of the land use entitlement under subsection (2) (b). charitable organisation, for a tax law—see section 232. gold card means a card known as the Repatriation Health Card—For All Conditions that evidences a person’s eligibility, under the Veterans’ Entitlements Act 1986 (Cwlth) or the Military Rehabilitation and Compensation Act 2004 (Cwlth), to be provided with treatment for all injuries or diseases. NDIS amount—see the National Disability Insurance Scheme Act 2013 (Cwlth), section 9. not-for-profit housing corporation—see the Land Tax Act 2004, section 11 (2). retirement village—see the Retirement Villages Act 2012, section 10.

supportive housing— (a) means premises used to provide residential accommodation for people with physical or intellectual disability; but (b) does not include a retirement village or premises used for student accommodation. Example—par (a) housing for people with intellectual disability that fosters independent living

Part 3.6 Voluntary transfers under Financial Sector (Transfer and Restructure) Part 3.6 Voluntary transfers under Financial Sector (Transfer and Restructure) Act 1999 (Cwlth)