If you are a supplier of disability supports and registered for GST, your supplies to a National Disability Insurance Scheme (NDIS) participant may be GST-free.
Determining if a supply is GST-free
Supplies of disability supports may be GST-free, depending on the kind of support provided and whether or not you receive government funding.
If you don’t receive government funding for making a supply to a participant, use Table A to see if the supply is GST-free.
If you receive government funding for making the supply to a participant, use Table B to see if the supply is GST-free.
If you made supplies of disability supports before the NDIS started and they were GST-free because you received government funding for making the supplies, these supplies will continue to be GST-free providing you continue to receive government funding for making those supplies.
| Type of supply | Is the supply GST-free? |
| Medical aids and appliances | Yes, if it meets the conditions in Medical aids and appliances. |
| Medical services | Yes, if it falls under the definition of a medical service. |
| Other health services | Yes, if it falls under the definition of eligible other health services. |
| Non-government funded residential care | Yes. Section 38-25 of the GST Act provides for the supply of residential care services to be GST-free. |
| Non-government funded home care | Yes. Section 38-30 of the GST Act provides for the supply of home care services to be GST-free. |
| NDIS disability support supplies | Yes, if it meets the conditions in GST-free supplies under section 38-38. |
| Type of supply | Is the supply GST-free? |
| Services for which the supplier receives funding under the Disability Services Act 1986 or under a complementary State law or Territory law | Yes. Section 38-40 of the GST Act: A supply of services is GST-free if the supplier receives funding under the Disability Services Act 1986 or under a complementary State law or Territory lawin respect of the services. |
| Services for which a flexible care subsidy is payable to the supplier under the Aged Care Act 1997 | Yes. Section 38-35 of the GST Act: A supply of flexible care is GST-free if flexible care subsidy is payable under Part 3.3 of the Aged Care Act 1997. |
| Residential care by government-funded suppliers | Yes. Section 38-25 of the GST Act provides for the supply of residential care services to be GST-free. |
| Home care by government-funded suppliers | Yes. Section 38-30 of the GST Act provides for the supply of home care services to be GST-free. |
| Other government-funded health services | See Section 38-15 of the GST Act. |