Queensland Consolidated Acts Queensland Consolidated Acts(1) Transfer duty is not imposed on a dutiable transaction that is—
(a) the transfer, or agreement for the transfer, of an eligible home to the trustee of a special disability trust; or
(b) the creation of a special disability trust holding dutiable property, to the extent the dutiable property is an eligible home; or
(c) a trust acquisition in a special disability trust, to the extent the trust interest acquired relates to an eligible home.
(2) In this section—
eligible home, in relation to a special disability trust, means residential land that is being, or will be, used as the principal place of residence by the beneficiary of the trust.
special disability trust means a special disability trust under—
(a) the Social Security Act 1991 (Cwlth), section 1209L; or
(b) the Veterans' Entitlements Act 1986 (Cwlth), section 52ZZZW.