NDIS invoices and GST: what's GST-free, and what isn't

NDIS providers get tripped up by one question more than any other: does this invoice have GST on it? Charge it when you shouldn't and you'll be issuing credit notes; leave it off when you should have charged it and you're short. Here's the plain-English version.

What an NDIS invoice should include

• Your business name and ABN
• An invoice number and the date
• The participant's name and their NDIS number
• A clear line for each support: description, service date, hours or units, and the rate
• The total, and whether GST applies
• Your payment details (BSB and account number)

Are NDIS supports GST-free?

Most are — but it isn't automatic. The ATO treats a support to an NDIS participant as GST-free only if all four of these are met (section 38-38 of the GST Act):

1. The participant has an NDIS plan in effect — i.e. an approved plan.
2. The support is a reasonable and necessary support specified in that plan. If the plan specifies an amount (time or quantity), anything supplied in excess of that isn't GST-free.
3. There's a written agreement between you and the participant (or their plan manager, guardian, or the NDIA) stating the supply is one of those supports.
4. The supply is of a kind covered by the NDIS GST-free Determination (which applies to supplies made from 1 July 2021 until 1 July 2027).

Meet all four → the support is GST-free. Miss any one → it isn't automatically GST-free.

When GST does apply

• Supports beyond what the plan specifies (e.g. extra hours over the funded amount).
• Supplies not covered by the Determination.
• Services to someone who isn't an NDIS participant, or without a written agreement.
• Anything outside the reasonable and necessary supports in the plan.

In those cases, if you're registered for GST, you charge GST as normal and issue a proper tax invoice.

If you're not registered for GST

If your turnover is under $75,000 you don't have to register — and then you don't charge GST on anything, NDIS or otherwise. You issue a plain invoice (not a "tax invoice") with no GST.

Make it easy to get right

The safest habit: work out the GST treatment up front and label it clearly on the invoice. Our free NDIS invoice generator defaults to NDIS mode — detailed lines (service date, hours/units) and a GST-free layout, ready to print or save as PDF. Or start free with BookQuo to save participant details and send NDIS invoices in a couple of taps.

This is general information, not tax advice. Check the current ATO guidance — GST and the NDIS — or your accountant for your situation.