Should You Be Charging GST as an NDIS Provider?

Whether you're new to the NDIS or looking to refresh your knowledge, here's what you need to know about GST and invoicing under the NDIS.

Invoicing requirements for NDIS providers

Whether or not you charge GST, every invoice you issue must include the following details:

• The words "Tax Invoice" clearly displayed
• Your Australian Business Number (ABN)
• A unique invoice number and the date of issue
• The NDIS participant's full name, address, and NDIS number
• A clear description and breakdown of the services delivered
• The total amount payable

If you're registered for GST and charging it, your invoice must also:

• Show the GST amount separately
• Indicate that the total price is inclusive of GST

Important: For NDIS supports that are subject to GST, the published NDIS price limits already include GST. You cannot charge GST on top of these limits.

If you are not charging GST, your invoice should clearly state that the services are GST-free.

When are NDIS services GST-free?

In most cases, supports provided to NDIS participants are GST-free, as long as the following conditions are met:

1. The participant has an active NDIS plan.
2. The support is reasonable and necessary, and listed in the participant's plan.
3. There is a written agreement in place between the provider and participant (or their nominee).
4. The support is included in the relevant GST-free supply determination under the A New Tax System (Goods and Services Tax) legislation.

If all four criteria are satisfied, the supply of the support is considered GST-free by the Australian Taxation Office (ATO).

For full details, refer to the ATO's official guidance on GST and the NDIS.

What services may be subject to GST?

While many NDIS-related supports are GST-free, there are exceptions. The following may attract GST:

• Accommodation services not directly tied to NDIS support
• Goods provided under lease or hire arrangements
• Transport that is not a specialised disability service
• Recreational or leisure activities
• Services or items not included in the participant's NDIS plan

Best practice: check before you charge

Tax rules can change, and whether your services should include GST depends on how they are classified and delivered. To ensure you're invoicing correctly:

• Speak with a qualified accountant familiar with NDIS regulations
• Refer to the ATO guidelines for NDIS providers
• Keep written agreements and clear service descriptions for your records

Need help understanding GST or NDIS invoicing?

We're here to help. At In Choice Plan Management, we work with providers and participants to ensure services are billed correctly, efficiently, and in line with NDIS and ATO requirements.

If you have any questions or would like to speak with our friendly team, feel free to contact us on 1300 890 457 or email support@inchoice.com.au.

---

Disclaimer: The information in this article is general in nature and does not constitute financial or tax advice. Please consult a qualified professional for personalised guidance.