do i charge gst as a subcontractor for ndis services

 Author: EdenATO(Community Support)Community Support

14 Aug 2023

Hello there @MKD,

Easy question first! Yes, if they were registered for GST they can claim back the GST charged to them in the course of running their business.

The rest of it is not as easy I'm afraid. NDIS services are not always GST-free. This is a very common misunderstanding.

For services to an NDIS participant to be GST-free:

1. The NDIS participant must have a NDIS plan in effect
2. The supply is or reasonable and necessary supports, specified in the statement of supports of their plan
3. There is a written agreement between you and the NDIS participant or another person (like the plan manager)
4. It is a supply covered by one of the tables in A New Tax System (Goods and Services Tax) (GST free supply - National Disability Insurance Scheme Supports) Determination 2021

All of these 4 points must be met for the supply to be GST-free. If even 1 is not, GST will apply to the service.

More information can be found on our National Disability Insurance scheme webpage.