Private ruling: GST - NDIS disability supports
Date of advice: 7 November 2024
Published: 16 December 2024
Ruling period: 1 July 20XX to 30 June 20XX

Ruling: Q1: Is the supply of your services to participants of the National Disability Insurance Scheme (NDIS) GST-free under section 38-38 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes, your supply of services to the NDIS participants is GST-free under section 38-38 of the GST Act.

Relevant facts and circumstances: You are registered for goods and services tax (GST). You are a registered NDIS provider. Currently you provide services to NDIS participants requiring Supported Independent Living Accommodation (SIL) and Community Participation supports. You obtain copies of the participants NDIS plans. The NDIS participants receive their community participation support on a one to one basis for allocated hours Monday to Friday. You have company vehicles which you use for both participants to assist them to access the community for their allocated hours with their own dedicated staff. The services you provide to the NDIS participants include: • assisting the participants with getting in and out of bed and dressing • bathing, toileting, dressing and assistance with their personal hygiene • washing their clothes and cleaning • providing staff to sleep at the participants home at night, 7 days a week • aiding the participants with their mobility around the home and in the community • preparing and assisting with eating meals • assisting with attending medical appointments and social outings, taking participants to the park etc and encourage them to walk • supporting and providing direction and supervision where needed both at home and in the community and • assisting the participants to live as independently as possible. You employ staff to provide your services to the NDIS participants. You provided the following support item numbers under the NDIS pricing arrangements for each of the services you provide to the participants: NDIS services you provide to participants: Item number Item Name and Notes 01_821_0115_1_1 Assistance in Supported Independent Living 04_104_0125_6_1 24 Access Community, Social and Rec Activities You provided a Tax Invoice for services provided to one of the participants. The document includes, among other things, a description of the type of services you provide and the corresponding line item the service is billed under the NDIS Pricing Arrangement. You provided copies of the Services Agreement for NDIS participants. For future NDIS participants, you will enter into the proforma Service Agreement with the participant (or a nominee of the participant) which states that the participant will receive all reasonable and necessary support that is specified in the participants NDIS plan. For all current and future NDIS participants, you will confirm that they have a NDIS plan in effect and you will take steps to obtain a copy of the plan.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 38-38 | A New Tax System (Goods and Services Tax) Act 1999 subsection 177-10(5)

Reasons for decision: Detailed Reasoning - Detailed reasoning: Section 38-38 of the GST Act provides that certain disability supports provided to NDIS participants are GST-free if the supply: (a) is a supply to a participant (within the meaning of the National Disability Insurance Scheme Act 2013 ) for whom a participant's plan is in effect under section 37 of that Act; and (b) is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant's plan; and (c) is made under a written agreement, between the supplier and the participant or another person, that: (i) identifies the participant; and (ii) states that the supply is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant's plan; and (d) is of a kind that the Disability Services Minister has determined in writing. You provide services to a NDIS participant in their home and in the community, including: • assisting the participants with getting in and out of bed and dressing • bathing, toileting, dressing and assistance with their personal hygiene • washing their clothes and cleaning • providing staff to sleep at the Participants home at night, 7 days a week • aiding the Participants with their mobility around the home and in the community • preparing and assisting with eating meals • assisting with attending medical appointments and social outings, taking participants to the park etc and encourage them to walk • supporting and providing direction and supervision where needed both at home and in the community and • assisting the Participants to live as independently as possible. Your services will be GST-free if you satisfy all of the requirements under section 38-38 of the GST Act. | Detailed Reasoning - NDIS plan is in effect: To satisfy paragraph 38-38(a) of the GST Act, the participant's NDIS plan must be in effect under section 37 of the National Disability Insurance Scheme Act 2013 (NDIS Act) and must be approved by the National Disability Insurance Agency (NDIA). A plan ceases to be effective when it is replaced by another plan, or when the NDIS participant ceases to be a participant of the NDIS. You provided copies of the NDIS plans for the participants and you also take steps to confirm the participant has a plan in effect. You provide your services to the NDIS Participant. Therefore, paragraph 38-38(a) of the GST Act is satisfied. | Detailed Reasoning - Reasonable and necessary supports: To satisfy paragraph 38-38(b) of the GST Act, your supply must consist of one or more reasonable and necessary supports, as outlined in the participant's NDIS plan. Based on the information provided, your supply of assistance with daily care and community access are reasonable and necessary supports, as specified in the NDIS participant's plan. Therefore, paragraph 38-38(b) of the GST Act is satisfied. | Detailed Reasoning - Made under a written agreement: To satisfy paragraph 38-38(c) of the GST Act, a written agreement must be made between you and the NDIS participant (or another person). The written agreement must: • identify the NDIS participant and • state that the supply is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of the NDIS Act, in the participant's NDIS plan. The written agreement can be between you and a person other than the NDIS participant. Other people can include those who manage the plan and funding for the NDIS participant. This could include the NDIA, a plan management provider registered with NDIA, or a guardian or relative of the NDIS participant. You provided one written agreement between you and the NDIS participant. The agreement includes: • the NDIS participant's name and • a statement that the parties agree that the supply of services under the agreement is the supply of one or more reasonable and necessary supports specified in the statement included, under subsection 33(2) of the NDIS Act, in the participant's plan. You use a proforma agreement and will take steps to enter into an agreement with future NDIS participants. Therefore, paragraph 38-38(c) of the GST Act is satisfied. | Detailed Reasoning - A supply of a kind covered by the Disability Services Minister's Determination: Based on the information provided, you meet the first three requirements under paragraphs 38-38(a) to (c) of the GST Act. However, for the supply of your services to be GST-free, the supply must be of a kind determined in writing by the Disability Services Ministers. The A New Tax System (Goods and Services Tax) (GST - free Supply-National Disability Insurance Scheme Supports) Determination 2021 (NDIS Determination) is made under subsection 177-10(5) of the GST Act for the purposes of paragraph 38-38(d) of the GST Act. [1] The NDIS Determination contains two tables, with the table under: • subsection 6(1) of the NDIS Determination (Table 1) listing supplies of supports that are covered, and • subsection 6(2) of the NDIS Determination (Table 2) listing the supports that are covered if they are also covered by another determination. If the supply is covered by Table 1 in subsection 6(1) of the NDIS Determination, the requirement under paragraph 38-38(d) of the GST Act will be satisfied. If a supply is not covered by Table 1 in subsection 6(1) of the NDIS Determination, the requirement under paragraph 38-38(d) of the GST Act may still be satisfied if the supply is covered by Table 2 in subsection 6(2) of the NDIS Determination and the supply is also listed in any of one of the following determinations: • Schedule 1 to the GST-free Supply (Care) Determination 2017 (Care Determination) • Section 6 of the A New Tax System (Goods and Services Tax) (GST-free Supply - Residential Care - Government Funded Supplier) Determination 2015 (Residential Care (Government Funded) Determination) or • Sections 6 or 7 of the GST-free Supply (Health Services) Determination 2017 (Health Services Determination). | Detailed Reasoning - Table 1: Table 1 in subsection 6(1) of the NDIS Determination lists the following: | Detailed Reasoning - Kind of supply: 1 Specialist disability accommodation (within the meaning of the National Disability Insurance Scheme rules) and accommodation/tenancy assistance 2 Assistance in coordinating or managing life stages, transitions and supports, including daily tasks in a group or shared living arrangement 3 Household tasks 4 Assistance with and training in travel/transport arrangements, excluding taxi fares 5 Interpreting and translation 6 Assistance to access and maintain education and employment 7 Assistive equipment for recreation 8 Early intervention supports for early childhood 9 Management of funding for supports in a participant's plan We do not consider that your services are covered by any item under Table 1 in subsection 6(1) of the NDIS Determination. Therefore, we must determine whether your supply is covered by Table 2 in subsection 6(2) of the NDIS Determination. | Detailed Reasoning - Table 2: Table 2 in subsection 6(2) of the NDIS Determination lists the following: | Detailed Reasoning - Kind of supply: 1 Assistance with daily personal activities 2 Specialised assessment and development of daily living and life skills, including community participation 3 Assistive equipment for general tasks and leisure, including assistive technology specialist assessment, set up and training 4 Behavioural support and therapeutic supports 5 Home modifications The Explanatory Statement to the A New Tax System (Goods and Services Tax) (GST free Supply-National Disability Insurance Scheme Supports) Determination 2021 (Explanatory Statement) provides examples of supplies covered by the NDIS Determination. For supplies under item 1 of Table 2 in subsection 6(2) of the NDIS Determination, the Explanatory Statement provides the following examples: | Detailed Reasoning - Description: 1. Assistance with daily personal activities Assistance with self-care activities (daytime on weekdays, weekday evenings, on Saturday, Sunday or Public Holidays, or sleepover inactive) Assisting with, and/or supervising, personal tasks of daily life to develop skills of the participant to live as autonomously as possible. 1. Assistance with daily personal activities Assistance with household tasks Assisting the participant to live as autonomously as possible by assisting them to actively participate in, and/or develop skills to maintain their home environment. This includes assisting the participant to manage their budget, with personal communication and basic household and yard maintenance activities. Based on the information above, we consider that the supply of your services is covered by item 1 'assistance with daily personal activities' under Table 2 in subsection 6(2) of the NDIS Determination. Therefore, we must determine if your supply is covered by one of the three determinations under paragraph 6(2)(b) of the NDIS Determination. GST-free Supply (Care) Determination 2017 [2] (The Care Determination) Schedule 1 of the Care Determination provides: | Detailed Reasoning - Service: 1 Home help 2 Personal care 3 Home maintenance 4 Home modification 5 Provision of food 6 Provision and delivery of meals at home or at a day care or similar centre 7 Respite care 8 Transport to and from day care or similar centres and for shopping trips, social outings and for health-related purposes 9 Community paramedical services 10 Community nursing 11 Assessment of the person's care needs 12 Referral to other community care services 13 Training in the use of aids and appliances and in how to get the most out of the other services mentioned in this Schedule 14 Individual care planning or case management 15 Provision of basic equipment for social support 16 Day care 17 Linen services 18 Counselling 19 Community advocacy for a purpose mentioned in section 81-1 of the Aged Care Act 1997 20 Medication management 21 Provision and monitoring of personal alert systems 22 Provision of therapeutic supplies and services under the program known as the Psychogeriatric Unit Program administered by the Commonwealth 23 Continence management Based on the information above, we consider that your services are covered by the following items under the table in Schedule 1 to the Care Determination: • Item 1 - Home Help • Item 2 - Personal Care • Item 3 - Home maintenance • Item 5 - Provision of food • Item 8 - Transport to and from day care or similar centres and for shopping trips, social outings and for health-related purposes • Item 17 - Linen services • Item 20 - Medication management Therefore, your services are covered by item 1 under Table 2 in subsection 6(2) of the NDIS Determination and Schedule 1 to the Care Determination, satisfying paragraph 38-38(d) of the GST Act. As such, your supply to the NDIS participant is GST-free under section 38-38 of the GST Act. No GST is payable on your supply of services to the NDIS participant. [1] Subsection 177-10(5) of the GST Act provides that the Disability Services Minister may, by legislative instrument, make a determination for the purposes of paragraph 38-38(d) of the GST Act. [2] Paragraph 177-10(1)(d) of the GST Act provides that the Minister for Aged Care, may by legislative instrument, make a determination for the purposes of paragraph 38-30(4)(b) of the GST Act.