NovidaNDIS GST Exemption: What's Exempt and What Isn't
The NDIS GST exemption isn't automatic. See the four conditions that make supports GST-free, when you still must register for GST, and the traps to avoid.
The four conditions that make an NDIS support GST-free
Why 'it's NDIS, so it's GST-free' is wrong
The written agreement most providers skip
What is typically GST-free
What isn't GST-free
You may still need to register for GST — even with no GST to charge
The upside of registering: input tax credits
How this plays out in practice
Setting it up correctly in Xero or MYOB
Mistakes that cost providers
Your next step
Frequently asked questions
Is all NDIS income GST-free?
No. A support is GST-free only when four conditions are met: the participant has a plan in effect, the support is specified in that plan, there is a written agreement, and the support is a type listed in the Disability Services Minister's determination under section 38-38 of the GST Act. Income from…
Do I still need to register for GST if my NDIS supplies are all GST-free?
Yes, if your turnover reaches the threshold. GST-free supplies still count towards your GST turnover, and the threshold is $75,000 ($150,000 for non-profits) — confirm the current figure on ato.gov.au. Once you pass it you must register within 21 days, even though you charge no GST on GST-free…
Should I add GST to my NDIS invoices?
Not for GST-free supports. NDIA price limits in the PAPL for GST-free supports are set on a GST-free basis, so you invoice the price limit without adding 10%. Adding GST overcharges the plan and can breach the price limit. Only taxable income — such as private or business-to-business work — carries…
Is subcontracted NDIS work GST-free?
Usually not under the NDIS exemption. The exemption applies to supplies made to the participant under their plan. When you subcontract and invoice another provider rather than the participant, that is a business-to-business supply, so GST may apply if you're registered. Get advice before treating…
What records prove my supplies are GST-free?
A written agreement (your service agreement works) identifying the participant and stating the supply is under their NDIS plan, plus evidence the plan was in effect and the support was funded in it. Keep these on file — the ATO can review your GST treatment, and a missing written agreement is the…
Related guides
- Bookkeeping Setup for NDIS Providers (Xero/MYOB)
- Payroll and SCHADS On-Costs for NDIS Employers
- Payday Super from 1 July 2026: What NDIS Providers Must Do
- NDIS Business Tax Deductions: What Providers Can Claim
- BAS Reporting for NDIS Providers: Staying ATO-Compliant
- Choosing an Accountant Who Understands the NDIS