Hello,
I need to apply for a TFN for a Special Disability Trust. When starting the application and selecting the entity type, there is no selection for Special Disability trust. I basically have to decide between choosing Discretionary Trust or Fixed Trust. Leaning towards Discretionary Trust (investment).
Can anybody confirm which is correct please? thanks for your help
Hi @Joan,
A special disability trust is generally treated as a discretionary trust for the purpose of a TFN application. When you're applying for a TFN, you'll need to select 'Trust' as the entity type, then choose 'Discretionary Trust' from the available options.
While special disability trusts have unique tax treatment rules, the trust structure itself operates as a discretionary trust for administrative purposes (like TFN registration).
2 Dec 2025 · 6 min read time
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