When does a service provider charge GST on NDIS services?
Certain supplies to an NDIS participant are GST-free where:
A supply to a NDIS participant is GST-free if:
- the NDIS participant has a NDIS plan in effect
- the supply is of reasonable and necessary supports that are specified in the statement of supports in the participant's NDIS plan
- there is a written agreement between you and the NDIS participant (or another person)
- it is a supply covered by the Disability Services Minister’s Determination.
If you are a supplier of disability supports and registered for GST, your supplies to a National Disability Insurance Scheme (NDIS) participant may be GST-free.
If you make a mix of taxable and GST-free supplies, you may need to review your accounting systems to ensure the correct GST treatment of your supplies.
The NDIS Model Service Agreement refers to a specific clause that must be included in a service agreement, claiming it is required under tax law for the purposes of a GST exemption.
There are 14 kinds of GST-Free NDIS supplies, listed in Schedules 1 and 2 below.
Schedule 1 contains the most commonly used NDIS Supports.
Classes of Supports
|1. Specialist Disability Accommodation and accommodation/tenancy assistance||Specialist Disability Accommodation||Accommodation for NDIS participants who require specialist housing solutions to assist with the delivery of supports that cater for their significant functional impairment and/or very high support needs.|
|Assistance with accommodation and tenancy obligations|
Support provided to guide, support, prompt, or undertake on a participant's behalf, activities to ensure they obtain or retain appropriate accommodation.
This can include assisting them to apply for a rental tenancy and undertaking tasks required of a tenant.
|2. Assistance in coordinating or managing life stages, transitions and supports, including daily tasks in a groupor shared living arrangement.||Coordination of complex supports|
Support that focuses on strengthening the participant’s ability to coordinate their supports and assists them to live and participate in their community.
This can include resolving points of crisis, developing capacity and resilience in the participant’s network as well as coordinating supports where they are provided by a complex range of mainstream informal networks and formal services.
|Life/transition planning||A time-limited support that works to assist the participant, together with family and carers, to develop a vision for a meaningful life and plan for their needs as needs and circumstances change over time.|
|Mentoring and peer support||Assistance either within the home or community to attend appointments, shopping, bill paying, social activities, maintaining social contact with others.|
|Assistance in a host family or alternative family situation||Daily living support provided in the host family's own home for a defined period of time.|
|Assistance in a shared living arrangement (hourly rate per person)||Daily living support provided in a shared living arrangement.|
|Assistance in a shared living arrangement for 2 to 7 or more persons - standard||Assisting with and/or supervising tasks of daily life to develop the skills of individuals with standard (or mixed) support needs to live as autonomously as possible.|
|Assistance in a shared living arrangement for 2 to 7 or more persons - complex needs||Assisting with and/or supervising tasks of daily life to develop the skills of individuals with complex support needs to live as autonomously as possible.|
|Assistance in a shared living arrangement for 3 to 7 or more persons - lower needs||Assisting with and/or supervising tasks of daily life to develop the skills of individuals with lower support needs to live as autonomously as possible.|
|Assistance with self-care and other activities provided in residential aged care facility||Assistance with self-care and other activities provided in residential aged care facility.|
|Outside of School Hours Care for Teenagers with Disability||Outside of School Hours Care for Teenagers with Disability required due to the additional needs related to their disability.|
|Overnight assistance in a centre or group residence||Assistance with self-care and other activities provided in centre or group residence.|
|Vacation care||Vacation care required due to additional needs related to disability.|
3. Household tasks
|Assistance with specialised equipment for household tasks||Assistive technology to enable the participant to undertake household tasks.|
|Delivery of prepared meals to a participant who is unable to prepare meals for themselves, including with other forms of assistance.|
|House and/or yard maintenance||Performing essential house and or yard activities that the participant is not able to undertake.|
|Performing essential house cleaning activities that the participant is not able to undertake.|
|On the job training and support in the open labour market||Training and support in the workplace required due to the person’s disability and where the support is not provided by the employer or employment programs.|
|Specialised assistance to gain employment in the open labour market||Additional assistance required by a person with disability because of their disability in order to obtain a job.|
|Specific disability related employment readiness training||Training required due to the person’s disability that assists the participant to be ready for employment.|
|Assistance in specialised (supported) employment (hourly rate)||Specialised assistance in a supported employment environment.|
|Participation in a supported employment program||Work in place of employment with tasks specifically set up for people with disabilities.|
|Provision of clean linen to a participant who is unable to do their own laundry for themselves, including with other forms of assistance.|
|4. Assistance with and training in travel / transport arrangements, excluding taxi fares|
|Specialised transport to school/educational facility/employment/community||Transport required to get a person with disability to school/educational facility/employment/community when they are unable to travel by other means due to their disability.|
|Transport fares, excluding taxi fares|
|Fares for specialised accessible transport provided when a person with disability is unable to travel by public transport or other means due to their disability (excluding taxi fares).|
|Public transport training and support|
Training in the use of public transport.
|Specialised driving training and testing||Training in driving using adapted equipment or vehicle modification by a Driver Trained Occupational Therapist.|
|5. Interpreting and translation|
Auslan or Signed English Interpreting
Remote captioning Interpreting
Formal interpreting for Auslan or signed English.
Captioning completed in person. Captioning done remotely. Interpreting.
|6. Assistance to access and maintain education and employment||Assistance to participate in educational activities||Assistance to participate in educational activities due to the impact of the person’s disability.|
Personal assistance to support educational activities
Transition from school to further education
Personal assistance with self-care in an educational setting.
Provision of skills training, advice, assistance with arrangements, orientation to assist a person with disability moving from school to further education.
|Transition to school - program design, planning and implementation||Specialised assistance in planning and transitioning to school.|
|Assistance to transition from school to work||Provision of skills training, advice, assistance with arrangements, orientation to assist a person with disability moving from school to work.|
|7. Assistive equipment for recreation||Assistive products for audiovisual pursuits||Interfaces that allow a person with disability to access recreational gaming equipment when unable to do so through conventional routes.|
Assistive products for other recreational activities
Assistive products for play
Products such as card holders, camera holders and adaptations to enable a person with disability to participate in recreational activity.
Toys and books adapted with switches or other adaptations to enable a child or young person with disability to use them.
|Assistive products for sport||Specialist wheelchairs, prostheses etc. which enable a person with disability to participate in sport.|
|Environmental control for electronic leisure access||Interfaces which enable a person with disability to activate standard household audio visual equipment by switch scanning voice or eye gaze.|
|Spare parts for assistive equipment for recreation||Spare parts required for the repair and maintenance of specialised recreation equipment.|
|8. Early intervention supports for early childhood|
Specialised group early childhood interventions
Transdisciplinary early childhood interventions
Specialised individual therapy for early childhood
Group multidisciplinary early childhood interventions and family focussed information and training.
Transdisciplinary early childhood interventions and individual/ family focussed information and training.
Specialised individual therapy for children with Autism.
|9. Management of funding for supports in a participant’s plan|
Financial intermediary - setup costs.
Financial intermediary monthly processing
Financial and service intermediary setup costs
Financial and service intermediary activities
The setting up of the financial management arrangements for managing of funding of supports.
The ongoing maintenance of the financial management arrangements for managing of funding of supports.
The setting up of the financial management and service intermediary arrangements for managing of funding supports.
Undertaking regular liaison with providers, setting up and monitoring support provision.
Schedule 2 relates to healthcare services which are listed in the following Determinations (legislation):
- Schedule 1 to the GST-free Supply (Care) Determination 2017
- Clause 6 of the A New Tax System (Goods and Services Tax) (GST free Supply—Residential Care—Government Funded Supplier) Determination 2015; and
- Clause 4 of the GST-free Supply (Health Services) Determination 2017; and
- such later replacement determination from time to time that has been made under sections 38-15, 38-25 and 38-30 of the GST Act
- Accounting for GST in your business
- GST-free NDIS supplies