Trusts that are not liable to the trust tax rate are:
- Administration trusts
- Charitable trusts
- Concessional trusts: a person with a disability within the meaning of the Disability Services Act 1993
- Concessional trusts: guardianship order or an administration order
- Concessional trusts: a trust created under an order of a court or tribunal for the benefit of a person with a disability
- Concession trusts: a special disability trust
- Concessional trusts: prescribed by the regulations
- Implied, constructive or resulting trusts
- Public unit trust schemes, being either a listed trust or a widely held trust
- Superannuation trusts
- Trusts established by a superannuation trust for the purposes of an arrangement of kind authorised under Section 67A of the Commonwealth Superannuation Act
- Trusts that hold child maintenance land
- Trusts where the sole beneficiaries are associations referred to in Section 4(1) of the Land Tax Act 1936
If your trust is listed here, use the general land tax calculator.