BAS Reporting for NDIS Providers: Staying ATO-Compliant
NDIS provider BAS reporting explained: GST-free supports, lodgment dates, PAYG, STP and payday super — stay ATO-compliant and protect cash flow.
What NDIS provider BAS reporting actually covers
GST is free on most supports — but you still register and lodge
Your lodgment cycle and due dates
PAYG withholding and Single Touch Payroll
PAYG instalments — the prepayment that surprises new providers
Super and payday super from 1 July 2026
Contractor reporting (TPAR) — check whether it applies to you
How this plays out in practice: a quarter's BAS
Records, 'prove and pay', and retention
Mistakes that trigger ATO attention
What to do before your next BAS is due
Frequently asked questions
Do NDIS providers have to lodge a BAS if their supports are GST-free?
Yes, if you are registered for GST. Registration is compulsory once your turnover reaches $75,000 in a 12-month period, and that turnover includes your GST-free NDIS income. Once registered you lodge a BAS every period, even with no GST payable — both to claim GST credits on your business costs and to remit any PAYG you withheld from support-worker wages.
When is my NDIS provider BAS due?
Most providers lodge quarterly, due 28 October, 28 February, 28 April and 28 July. Lodging through a registered BAS or tax agent usually gives you a few extra weeks (except the February quarter, where the later date already applies to everyone). Confirm the current dates with the ATO, as agent concessions depend on being on their lodgment program in time.
What's the difference between the PAPL price and what I pay my workers?
The PAPL price limit is the maximum you can charge the NDIS for a support — for example, around $70.23 per hour for standard weekday daytime assistance under the 2025-26 PAPL (the 2026-27 PAPL applies from 1 July 2026, so confirm the current line item). The SCHADS award rate is what your worker is paid, roughly $31–$44 per hour. The gap covers super, PAYG on-costs, insurance, admin and supervision — it is not all profit.
How do payday super and prove-and-pay affect my reporting cash flow?
From 1 July 2026 super rises to 12% and payday super requires you to pay super at the same time as wages instead of quarterly, so cash for super leaves your account far sooner. Prove-and-pay digital claiming, rolling out from July 2026, means you evidence each NDIS claim in real time — tightening the link between your income records and your BAS. Both shorten the float providers used to rely on, so set aside PAYG, super and tax as you go.