Do I need to charge GST on NDIS support?

Most NDIS supports are GST-free when supplied to an NDIS participant under a valid plan, but this depends on the specific support and your registration status — check the ATO's NDIS GST guidance or speak with a tax agent for your situation.

What must an NDIS invoice include?

An NDIS-compliant invoice should include your name and ABN, the participant's name and NDIS number, the date and duration of the support, the relevant NDIS support item code, the rate charged, and total amount payable.

Support worker guide

How to Invoice NDIS Participants as a Sole Trader

Q: Do I need an ABN to invoice NDIS participants?

Yes. As an independent support worker operating as a sole trader, you need an Australian Business Number (ABN) to invoice legally, whether the participant is self-managed or plan-managed.

A practical, plain-English walkthrough of invoicing correctly as an independent NDIS support worker in Australia — what to include, how GST works, and the difference between getting paid by a plan manager versus a self-managed participant.

If you're an independent support worker running your own NDIS business, invoicing properly isn't optional — it affects whether you get paid on time, whether your invoices survive an NDIS audit, and how much tax admin you create for yourself later. Here's what actually matters.

1. Get an ABN before you invoice anyone

You need an Australian Business Number (ABN) to invoice legally as a sole trader. Without one, participants and plan managers may be required to withhold 47% of your payment for tax purposes — so this is the first thing to sort out, and it's free and quick to apply for through the Australian Business Register.

2. Understand GST — most NDIS supports are GST-free

Most supports delivered to an NDIS participant under a valid, funded plan are GST-free, provided there's a written agreement between you and the participant (or their plan manager) and the support is of a kind covered by the participant's plan. This is a genuine tax concession specific to disability supports.

That said, GST treatment can get complicated if you supply supports outside a participant's plan, or once your turnover crosses the general GST registration threshold for other business activities. It's worth a short conversation with a registered tax agent to confirm your specific situation rather than assuming.

3. What a compliant NDIS invoice needs

At minimum, every invoice should include:

Your full name and ABN
The participant's name and NDIS number
Date(s) and duration of each support delivered
The relevant NDIS support item code for each line (from the current NDIS Pricing Arrangements and Price Limits)
The rate charged per line, within the applicable price cap
Total amount payable, and GST status (GST-free or GST-inclusive, as applicable)
Your bank details for payment

Common mistake: using a generic description like "support work — 3 hours" instead of the correct support item code and rate. Plan managers and the NDIA can reject or delay invoices that don't reference a valid item code, which means a slower payment for you.

4. Know who you're actually invoicing

Payment flow depends on how the participant manages their NDIS plan:

Management type	Who you invoice	Typical payment speed
Self-managed	The participant directly	Depends on the participant — usually fast
Plan-managed	Their plan manager	Usually 5–10 business days after submission
NDIA-managed (agency-managed)	Only registered NDIS providers can claim directly from the NDIA — most independent sole traders work with self- or plan-managed participants	N/A for unregistered providers

Before you start a support arrangement, confirm the participant's management type — it determines your entire invoicing and payment process for that client.

5. A service agreement makes invoicing disputes rare

A written service agreement — setting out your rate, the supports covered, cancellation terms, and how invoicing works — protects both you and the participant, and is often required by plan managers before they'll pay an invoice. It's worth having one in place before the first shift, not after the first payment dispute.

6. Keep records — you'll want them at tax time

Track every invoice, every payment received, and your work-related expenses (mileage, supplies, software subscriptions used for your business) throughout the year rather than reconstructing it at tax time. A simple logbook or app-based tracker saves hours in June.

Invoicing built for how independent NDIS work actually runs

Reassure Support generates NDIS-compliant invoices with the current price catalogue and correct support item codes built in, so you're not looking codes up manually for every shift.

See pricing from $9.95/month

This guide is general information only and isn't tax or legal advice. NDIS pricing, GST rules, and your obligations as a sole trader can change and depend on your individual circumstances — check the current NDIS Pricing Arrangements and Price Limits, and speak with a registered tax agent or accountant before relying on anything here for your own invoicing.