Registering for GST as an NDIS Sole Trader

 Author: RichATO(Community Support)Community Support

7 Apr 2021

Hi @StefManis

You only need to register for GST when your GST turnover reaches or exceeds the threshold of $75,000.

In your case your GST turnover is your total business income minus:

• GST included in sales to your customers

• Sales that aren't for payment and aren't taxable

• Input-taxed sales you make

It definitely does not include your salary as a PAYG teacher. That salary will of course be included in your overall taxable income for your tax return but has no impact on GST requirements.

In terms of NDIS supplies to participants being GST-free the answer is "it depends"!

There are four key requirements which have to be met by both the supplier and the participant for these supplies to be exempt from GST.

You can read the detail about the NDIS supplies GST requirements here and also the general information about registering for GST here on our web site.

I'd also suggest you do one more thing. Get some professional advice about running your business in this area.

There is a lot of compliance to keep up with as your business grows and it will pay to have appropriate professional relationships in place.

Wishing you every success.

RichATO