Do not assume that every service paid with NDIS funding is automatically GST-free. The supply must satisfy the applicable conditions. Review the service, agreement and relevant rules before choosing a GST code.
What this means in practice
A provider may offer different types of support or sell items with different tax treatment. Keep the agreement and supporting information that explain why a particular treatment has been used. Bookkeeping should also distinguish invoices, payment receipts and adjustments so the accounting file can be reconciled to the service system.
Your next steps
- Check the service and agreement
- Confirm the GST conditions
- Keep supporting records
- Reconcile invoices and receipts
Get help with the next step
If this relates to your business, tell us about your current records and the task you need help with. We can explain our service scope and the information needed before work starts.
Official guidance: ATO: GST and NDIS supplies ↗
General information prepared on 26 September 2026. Rules and individual circumstances can change. Confirm the treatment that applies to you before acting.
Prepared by the Affordable Bookkeeper content team. Our services and practitioner arrangements.
