Most helpful replyATO Certified Response
Author: BlakeATO(Community Support)Community Support ATO Certified Response10 Jan 2022
Hi @smwilliamson
For services to a client under their NDIS plan to be GST-free, it must meet all of the following:
- the client has an NDIS plan in effect
- the supply is one of the reasonable and necessary supports specified in their plan
- there is a written agreement between you and the client (or their carer)
- it is a supply covered by one of the tables in the NDIS Determination 2021.
So long as all of the above are met, the service being provided will be GST-free. This includes any fees/compensation to provide the service, like if the client is invoiced for fuel the support person uses for the service to be delivered).
You can read about GST and National Disability Insurance Scheme on our website.