We supply allied health therapy supports (such as Physiotherapy, Psychology, Occupational Therapy directly to NDIS participants in their home. I have read the ATO information re NDIS and GST free supplies and believe this sits in Table 2 as therapeutic supports and we meet the other GST-free criteria, i.e. :
- The NDIS participant has an active NDIS plan.
- The supports are reasonable and necessary.
- There is a written agreement between the provider and the NDIS participant (or another person) specifying the supports.
However I think the information is unclear with what we do with following charges if they attract GST or if they do not attract GST. We have received conflicting information from our account, plan managers and professional bodies. It would be appreciated if it could be a yes/no answer please:-
Do we need to charge GST on the following:-
a) The time charged to do reports
b) the time charged for non face to face work such as team meetings, follow up emails, developing client specific resources etc
c) Time charged to travel to and from client
d) Non labour travel expenses, if incurred, such as kms, tolls parking.
I understand that if GST is to be charged, these are to be GST inclusive, for example
NDIS price guide is 0.99 cent per km, if this attracts GST we would charge 90cents plus 0.9cents GST is this correct.
TIA
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