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Most helpful response

Most helpful replyATO Certified Response

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:

  1. the client has an NDIS plan in effect
  2. the supply is one of the reasonable and necessary supports specified in their plan
  3. there is a written agreement between you and the client (or their carer)
  4. 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.

All replies

Most helpful replyATO Certified Response

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:

  1. the client has an NDIS plan in effect
  2. the supply is one of the reasonable and necessary supports specified in their plan
  3. there is a written agreement between you and the client (or their carer)
  4. 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.

petfit(I'm new)I'm new
9 Nov 2022

If my child is an NDIS participant and been determined that SDA is reasonable and necessary and will enter a SDA service Agreement for SDA with is the SDA dwelling I build for that purpose GST free?

If so how do I claim and manage the GST during construction?

Cheers

CaroATO(Community Support)Community Support
17 Nov 2022

Hi @petfit,


Have you registered the dwelling with NDIS Quality and Safeguards Commission?


When we look at what is GST-free it talks about home modifications, not the building of an SDA dwelling.


Have a look on our website where it talks about GST and residential premises, particularly question 1.

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