Private ruling: National Disability Insurance Scheme – supports
Date of advice: 18 December 2018
Published: April 2019
Ruling period: Year ending 30 June 2019 | Year ending 30 June 2020 | Year ending 30 June 2021 | Year ending 30 June 2022 | Year ending 30 June 2023
Date scheme commenced: 1 July 2018

Ruling: Q1: Are amounts paid to you under the National Disability Insurance Scheme (NDIS) in respect of supports funded under a participant’s plan (including supports that are to be self-managed) exempt income under section 52-180 of the Income Tax Assessment Act 1997 ? | A1: Yes. The payments for supports you receive as a participant under the NDIS (including funds that are to be self-managed) as part of your participant’s plan are exempt from income tax. As the payments are exempt income you cannot claim deductions for expenses you incur or assets you buy.

Relevant facts and circumstances: You are a participant in the NDIS. You have an approved NDIS participant’s plan and have chosen to self-manage your funding. Your plan is individualised and the support categories funded and how the plan is managed may change from plan to plan based on the supports and services you need at that time.

Relevant legislative provisions: Income Tax Assessment Act 1997 section 8-1 | Income Tax Assessment Act 1997 section 52-180