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Crowsfan(Newbie)Newbie
2 Feb 2026

Hi,

I work as an NDIS Support Worker under my individual ABN in 2 ways - 

(1) as an Independent where I invoice client’s NDIS Plan Manager directly but do not charge GST, 

and (2) as a subcontractor (not an employee) for an NDIS Service Provider - they invoice the client including GST and then pay me via a remittance advice for each invoice payment to my ABN.


Questions:

(1) If I earn more than $75,000 in total across the two methods above , do I need to pay GST? Or is my role as a subcontractor GST free on my end because the service provider already invoices the client for it?


(2) If I do have to pay GST, is it for the total amount earned or only for every dollar over the $75k amount? e.g if I earn $95000 under my ABN, do I have to pay GST on the whole $95k or just the $20k over the $75k mark?


(3) I am currently not registered for GST as previously I have been under $75k, but this may change in the current financial year. Can I switch easily to GST registration and only charge GST if needed moving forward or will previous income be affected?

152 views
1 replies
152 views
1 replies

All replies

JayATO(Community Support)Community Support
4 Feb 2026

Hi @Crowsfan


Yes, if your total GST turnover from both methods reaches $75,000 or more, you need to register for GST. Your GST turnover includes all income from your ABN, whether you're invoicing clients directly as an independent worker or working as a subcontractor for the NDIS service provider.


When you register for GST, you charge GST on your total taxable supply, not just the amount over $75,000. Using your example, if you earn $95,000, you'd charge GST on all your supplies going forward (not just the $20,000 over the threshold). The $75,000 threshold is only used to work out when you need to register.


For your subcontractor work, you still need to charge the service provider GST on your invoices to them once you're registered. The fact that they charge GST to their clients doesn't make your supply to them GST-free. You're making a separate taxable supply to the service provider.


You can register for GST at any time during the financial year when your turnover reaches or is likely to reach $75,000. Once registered, you'll charge GST on all taxable supplies from your registration date onwards. Your previous income before registration isn't affected – you only charge GST from the date your GST registration becomes effective.


You can't charge or collect GST if you're not registered. If you're not currently registered and your turnover is approaching $75,000, you'll need to register for GST and start charging it on your invoices from your registration date. You can use ABN Lookup to check your registration status and register through ATO online services when needed.

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