Choosing an Accountant Who Understands the NDIS
How to choose an NDIS accountant who gets GST exemptions, SCHADS on-costs, prove-and-pay cash flow and provider tax — plus what to ask before you hire.
What an NDIS accountant actually needs to know
Why a generalist accountant can cost you money
GST and the NDIS: the part generalists get wrong
Payroll, SCHADS and the true cost of a support worker
Payday super: what changes from 1 July 2026
Cash flow under 'prove and pay' digital claiming
How the 2026 reforms reshape your accounting priorities
Registered tax agent vs bookkeeper vs BAS agent
Questions to ask before you hire
What it costs — and when a specialist pays for itself
Your next step
Frequently asked questions
Do I need a specialist NDIS accountant or will a regular one do?
It depends on your complexity. A sole trader with one simple support type and no staff can often use a competent general accountant, provided you brief them on the four GST-free conditions and check the coding. Once you have employees on SCHADS, mixed GST-free and taxable income, or SIL and registration obligations, a specialist NDIS accountant usually pays for itself by avoiding GST errors, underpayment liabilities and rejected claims.
Are all NDIS supports GST-free?
No. An NDIS support is GST-free only when four conditions are all met: the participant has a plan in effect, the support is a reasonable and necessary support in that plan, there is a written agreement with the participant, and the support is of a kind in the relevant GST-free Determination. Some charges fall outside this and remain taxable, so the same business can have both GST-free and taxable income. Confirm current treatment with the ATO or the Federal Register of Legislation.
How does 'prove and pay' claiming affect my accounting?
Prove-and-pay means the NDIA captures evidence on every claim in real time, so claims without complete supporting evidence will not pay. Your records have to be claim-ready at the point of service rather than reconstructed later. If the Bill-dependent 90-day claim window commences from 1 December 2026, unclaimed work is lost after 90 days, making prompt weekly claiming and reconciliation a cash-flow priority. Confirm the window's status against health.gov.au/securingtheNDIS.
What is the difference between the price I charge and what I pay staff?
The NDIA price limit in the PAPL is the maximum you can charge; the SCHADS award (MA000100) sets what you must pay workers, roughly $31 to $44 an hour by level plus penalties. The gap between them is not profit — it funds super (12% from 1 July 2026), leave, workers' compensation, insurance, admin, supervision and unbillable time. A good NDIS accountant models this gap so your pricing and rostering stay viable under capped prices.
What should I ask an accountant to check they understand the NDIS?
Ask them to explain the four GST-free conditions from memory, how they model the PAPL-to-SCHADS margin, how they are preparing clients for payday super and prove-and-pay, and their TPB registration status. Vague answers on GST or the 2026 reforms signal a generalist. Confident, specific answers on those points signal a genuine NDIS accountant.