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JT2609(Newbie)Registered Tax Professional
28 Mar 2023

A company provides support worker contractors to NDIS recipients. Once a contractor earns $75k in a 12 month period do they need to register for GST like everyone else? Assuming yes, do they charge GST on their invoices given that they are being paid by the company and not being paid directly by the recipient?

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2,329 views
1 replies

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Most helpful reply

DanielleATO(Community Support)Community Support
30 Mar 2023

Hi @JT2609,


Contractors working under an ABN need to determine their GST requirements. If they reach the threshold, they may be required to register for GST


When it comes to charging GST, this will depend on the contract they are doing with the company. If they are not directly charging the participant, then is would not be a GST free. They are providing their services as a contractor to another business.


NDIS have specific requirements for the services provided to participants to be considered GST free. We have some great information for NDIS you may find helpful.

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Most helpful reply

DanielleATO(Community Support)Community Support
30 Mar 2023

Hi @JT2609,


Contractors working under an ABN need to determine their GST requirements. If they reach the threshold, they may be required to register for GST


When it comes to charging GST, this will depend on the contract they are doing with the company. If they are not directly charging the participant, then is would not be a GST free. They are providing their services as a contractor to another business.


NDIS have specific requirements for the services provided to participants to be considered GST free. We have some great information for NDIS you may find helpful.

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Do NDIS support workers need to register for GST if over the $75k revenue threshold? | ATO Community