GST for independent support workers
How GST works when you support NDIS participants: the registration threshold, why many NDIS supports are GST-free, registering, BAS basics and when to get advice.
What GST is and why it matters to you
The registration threshold — by name, not by number
Why many NDIS supports are GST-free
GST-free vs 'not registered' — they are different
How to register for GST
BAS basics
What to put on your invoices
When to get advice
Frequently asked questions
Do independent support workers have to charge GST?
Often no. Many NDIS supports delivered to a participant with a plan and a written agreement are GST-free, so you don't add GST. But whether you must register for GST depends on your total turnover reaching the ATO's registration threshold. Below it, registration is optional; at or above it, it's required. Confirm the…
Are NDIS supports automatically GST-free?
No. GST-free status depends on conditions all being met: the person is an NDIS participant, the support is reasonable and necessary and covered by their plan, there's a written agreement in place, and the support is a type treated as GST-free. That's why a proper service agreement matters. Check specific support items…
Do I need to register for GST if my supports are GST-free?
You must register once your turnover reaches the ATO's registration threshold, even if most of your sales are GST-free, because GST-free sales still count toward turnover. Below the threshold it's optional. Some workers register voluntarily to claim GST credits on expenses. Weigh the paperwork against the benefit with…
What is a BAS and do I need to lodge one?
A Business Activity Statement is how GST-registered businesses report GST to the ATO, usually quarterly. If you're not registered for GST, you generally don't lodge a BAS. If you are registered, you report GST collected and GST credits claimed each period and pay or receive the difference. Lodge on time to avoid…
Can I claim GST back on my expenses?
Only if you're registered for GST. Registered businesses can claim GST credits on the GST included in business purchases like insurance, equipment and phone costs. If you're not registered you can't claim GST credits, though you can still claim the full cost as a tax deduction. This trade-off is worth discussing with…
Where can I find the current GST threshold?
Always check the ATO website for the current GST registration turnover threshold, as the figure is updated over time. Avoid relying on numbers quoted by friends or old blog posts. For sole traders, ato.gov.au has dedicated pages on GST, registering, and NDIS supports that are GST-free.