When gifting exceptions apply

We have some exceptions to how we assess gifting.

Granny Flat interest

If you transfer a house for less than its value, it may not be a gift. This applies if you get a right to live there for life. We call this a granny flat interest.

Read about the granny flat interest.

Forgone wages

If you transfer a farm for less than its value, it may not be a gift. This applies if it’s in return for past unpaid work. We call this forgone wages.

Read about forgone wages.

Special Disability Trusts

It may not be a gift if you give up to $500,000 to a Special Disability Trust. For it not to be a gift, both of the following must apply:

  • you’re an immediate family member of the principal beneficiary
  • you’re of Age Pension Age.

Read about Special Disability Trusts.

Unforeseen circumstances

We may not include a gift if you’re applying for a payment for the first time. You’ll need to show that you didn’t expect a payment from us when you made the gift.

We decide on a case-by-case basis.

An example is if you gave your car away and then lost your job. The loss of your job was an unforeseen circumstance at the time you gave away your car.

Page last updated: 19 December 2022.
QC 51971