Private ruling: GST and NDIS
Date of advice: 2 May 2017
Published: September 2017

Ruling: Q1: Do you need to charge GST to the NDIS participant when you bill them for financial intermediary set up costs and financial intermediary monthly processing as stated in their NDIS plan? | A1: No.

Relevant facts and circumstances: You are providing a GST free service pursuant to section 38-38 of the GST Act.

Relevant legislative provisions: Section 38-38 - Disability support provided to NDIS participants - A New Tax System (Goods and Services Tax) Act 1999

Reasons for decision: Summary: Under subsection 38-38 of the GST Act a supply of disability support services to NDIS participants is GST-free if it: (a) is a supply to a participant (within the meaning of the National Disability Insurance Scheme (NDIS) 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 the * Disability Services Minister has determined in writing.