If you're not registered for GST, you don't charge GST on anything. If you are registered, most NDIS support work
is still GST-free, but only when all four ATO conditions are met, including a written agreement. Registration is
required from $75,000 turnover and optional below it. Subcontracting to a provider, working for a client without an
NDIS plan, or having no written agreement makes the work a taxable sale, so GST applies.
When is a support GST-free?
If you're registered for GST, a support you deliver to an NDIS participant is GST-free only when all four of these
hold (ATO: National Disability Insurance Scheme):
The participant's NDIS plan is in effect.
The support is one of the reasonable and necessary supports in their plan.
There's a written agreement between you and the participant, or someone acting for them such as a plan manager,
that names the participant and says the support is one of the reasonable and necessary supports in their plan.
What to put in it is in the service agreement guide.
Hours beyond what the plan specifies aren't GST-free. How the plan is managed makes no difference: when a plan
manager pays you, the supply is still made to the participant.
When does GST apply to NDIS work?
Once you're registered for GST, three situations make the work a taxable sale.
When GST applies to NDIS-related work
Situation
Why it's taxable
Subcontracting to a provider or agency
When the provider holds the agreement with the participant and pays you, your supply is to the provider, not to a participant. The ATO’s example: a company that maintains a participant’s home is GST-free, but the contractors it sends out are making taxable supplies to the company.
A client without an NDIS plan
Self-funded clients and anyone else without an NDIS plan in effect can’t meet the first condition. The work is taxable unless another GST exemption covers it.
No written agreement
The written agreement condition fails, whatever else is true.
For taxable work, charge 10% GST and show it on the invoice. If the line is claimed from a participant's plan, the
price limit still includes that GST (see below).
Invoice or Tax Invoice?
Whether your invoice says Invoice or Tax Invoice depends only on whether you're registered for GST.
Invoice wording, registered versus not registered for GST
Invoice part
Not registered
Registered
Title
Invoice
Tax Invoice
GST column
Not shown
Shown, $0.00 on GST-free lines
Wording
No mention of GST
Says which lines are GST-free and which are taxable
A business that isn't registered for GST must not call its invoice a tax invoice
(business.gov.au: how to invoice).
When you register, the ATO tells you the date your registration takes effect. Switch your invoices to Tax Invoice
from that date.
Do NDIS price limits include GST?
Yes. Every price limit in the NDIS Pricing Schedule already includes any GST (section 1.2), so you never add GST on
top of the limit. For a GST-free support that changes nothing. For a taxable line claimed from a participant's plan,
such as a support with no written agreement, the rate plus GST has to fit within the limit.
Do you need to register for GST?
You must register once your GST turnover reaches $75,000, or you expect it to, and you can register earlier if you
choose (ATO: registering for GST).
You have 21 days to register once you go over.
GST turnover is your total business income, not just taxable sales, so GST-free NDIS work still counts toward the
$75,000. The ATO says to check each month whether you've reached it. Once registered, you lodge a business activity
statement (BAS). The other fields every invoice needs are in NDIS invoice requirements.
If you invoice with Crestyn, its GST threshold watch tracks what you've invoiced and your projected income, and
warns you early as you head towards $75,000.
Generate an invoice free, right now
The free NDIS invoice template produces a PDF with every field
above, using current 2026-27 v1.0 line items. It runs in your browser - nothing is uploaded or stored, no
signup.
The free generator makes an Invoice, for workers not registered for GST. If you're registered, the
Crestyn app makes Tax Invoices.
Usually not. GST only comes into it once you’re registered for GST, and even then support you deliver to an NDIS participant is GST-free when the ATO’s four conditions are met.
Do I need to register for GST if I earn under $75,000?
No. Below $75,000 GST turnover, registration is optional. If you’re not registered, you don’t charge GST on anything and your invoice is titled Invoice.
Does being a registered NDIS provider affect my GST?
No. NDIS provider registration is with the NDIS Quality and Safeguards Commission and GST registration is with the ATO. One has no bearing on the other, so check each separately.
Is subcontracted NDIS work GST-free?
Not if you’re registered for GST. If you do the work for a provider that holds its own agreement with the participant, your supply is to that provider, not to an NDIS participant, so it’s taxable.
Do NDIS price limits already include GST?
Yes. Every maximum amount in the NDIS Pricing Schedule already includes any GST (section 1.2). A taxable line claimed from a plan can’t go over the limit once GST is added.
Mixed invoices, handled
Turn on GST registration in Crestyn's settings and your invoices become Tax Invoices. Mark a client or a single line as taxable for subcontracted or private work, and the rest stays GST-free. No card to start: 30 days free, then $14 a month.
NDIS Pricing Schedule 2026-27, effective (catalogue 2026-27 v1.0). Usually checked
every night - last checked . General
information, not advice. Verify against the official pricing schedule before invoicing.
Source: NDIS pricing arrangements.
