NDIS Workers and GST
Are you working as an NDIS Support Worker? You may need to register for GST sometimes as it is
not always NDIS GST Free.
We they cover the GST obligations for employees, subcontractors through agencies, and sole traders
managing their clients.
NDIS is GST-free, right?
In general, NDIS contracts are GST-free. However, you should ensure that your contract meets the
- Service is to a participant in the NDIS and covered under their plan.
- The service provided is reasonable or necessary support specified in the plan.
- There is a written agreement between the service provider and the participant.
- The written agreement identifies the participant and states that the supply meets the specified in the participant's plan.
As a result, it is essential to identify the service provider and ensure that it meets the conditions approved in the participant's NDIS plan.
GST applies to these services, so they should be apportioned on the invoice and GST added.
NDIS: What is it?
Those eligible for support under the National Disability Insurance Scheme (NDIS) receive funding following their disability.
As a result, NDIS funding is used to pay for expenses relating to their NDIS plan, including the time of
As a result, payments to NDIS support workers are subject to income tax and sometimes GST.
GST-free services for NDIS purposes
As part of the NDIS, many assistance activities are GST-free, including supervision, physical
assistance, and individual attention.
NDIS plans generally cover the following activities GST-free:
- Personal hygiene, grooming and showering.
- Continence maintenance or assistance.
- Dressing and clothing.
- Walking and moving, including the use of a wheelchair.
- Feeding, assistance with eating utensils and aids.
- Communicating and assisting with hearing impairment difficulties.
- Emotional support and supervision.
- Providing treatment with instructions from a health professional, i.e. bandages, swabs and dressings.
NDIS services that are not GST-free
The following services are generally not GST-free even if provided to NDIS patients:
- Reimbursement for groceries delivered during meal prep (however, the cost of cooking the meal can be GST-free).
- Expenses relating to entertainment, such as tickets to sporting events.
- Hairdressing and other similar beauty services.
- Any other general service not associated with disability.
An NDIS support worker who works at an agency finds more flexibility and a higher rate.
Generally, the agency or facility contracts with the NDIS participant and therefore provides GST-free
services to the participant.
Additionally, the subcontractor taxed these payments as normal business income for GST and
income tax purposes, so you may need to register for GST.
Employment by an agency or care facility and, in some cases, direct employment by NDIS participants are the most common income sources.
The payslip will be provided to wage earners every pay period,
Thank you for reading!
Should you have any queries in regards to the above please contact our office on (03) 9728 1448
The TAS Team
3/653 Mountain Highway, Bayswater VIC 3153
Dorothea Farmakis (CPA)
Dorothea, our CPA Qualified Accountant (Registered Tax Agent), has over 25 years experience within international corporate firms in Accountancy, Funds Management and Asset Management for firms such as HSBC, P&O, Lend Lease and more.
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