Private ruling: GST - NDIS services
Date of advice: 28 October 2025
Published: 15 December 2025
Ruling period: 1 July 20XX till quarter ending 30 June 20XX
Date scheme commenced: 1 July 20XX

Ruling: Q1: Is the supply of your services to Person A (Participant) GST-free under section 38-38 of the A New Tax System (Goods and Services Tax) Act 1999 (GST Act)? | A1: Yes, where you are registered or required to be registered for GST, your supply of services to Person A is GST-free under section 38-38 of the GST Act.

Relevant facts and circumstances: Youprovide support services to NDIS clients. You are currently not registered for GST, however you expect to be over the GST turnover threshold in the next X months. The following is a summary of the work you perform for your NDIS client: • Assisting clients with personal care, including hygiene, dressing, and morning routine • Supporting safe mobility within the home, while maintaining a consistent and structured routine • Encouraging independence throughout all tasks, prompting the client to complete steps where appropriate • Providing support with meal preparation, encouraging healthy choices and participation in cooking tasks • Carrying out light domestic duties to help maintain a clean and safe living environment • Facilitating social participation, promoting communication, engagement, and confidence in shared activities • Transporting and accompanying clients to inclusive community-based programs they attend, and supporting their active participation and social interaction Your supply of services is directly with the NDIS participant, Person A. You have provided us a written agreement between you and Person A outlining the arrangement between you and Person A for the provision of NDIS funded supports.

Relevant legislative provisions: A New Tax System (Goods and Services Tax) Act 1999 section 38-38