How to Register for GST (Independent NDIS Support Providers)

How to Register for GST (Independent NDIS Support Providers)

GST registration is an important decision for Independent NDIS Support Providers. Sometimes you need to register, sometimes it's just beneficial, this guide will explore these scenarios.

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Disclaimer:

The information provided is for educational/informational purposes only, it should not be construed as professional advice.

Always seek professional advice before making legal, financial or tax decisions!

If you’re an Independent NDIS Support Provider in Australia, you might have heard about GST registration — but it’s not always required.

Here’s an easy guide to help you understand when and how to register, and what it means for your business.

1. What is GST?

GST (Goods and Services Tax) is a 10% tax added to most goods and services sold in Australia.

Businesses that are registered for GST collect it from customers and pass it on to the ATO (Australian Tax Office).

2. Do You Need to Register for GST?

We recommend consulting with an accountant or tax professional to discuss your particular circumstances, but most NDIS supports are GST-Free and so therefore you will not need to collect GST from them. This allows you to claim the GST back on your business purchases such as a car, fuel, insurance, etc, without needing to pay any GST.

You must register if:

  • Your business income (not profit) reaches or is expected to reach $75,000 in a 12-month period, or
  • You want to register voluntarily (for example, to claim GST credits on business purchases).

3. How to Register for GST

You can register for GST:

  • Online via your myGov account (linked to the ATO), or
  • Through your tax agent or accountant.

Here’s how to do it yourself:

  1. Log in to myGov and select the ATO service.
  2. Go to “Business” → “Registrations” → “Register for GST.”
  3. Confirm your ABN and business details.
  4. Answer a few simple questions about your business activities.
  5. Submit the form — your registration is usually active right away.

4. What Changes After You Register

Once registered:

  • You must include GST (10%) on your invoices — unless your services are GST-free (see below).
  • You’ll need to lodge a Business Activity Statement (BAS), usually every quarter although we are forced to do ours yearly by the ATO.
  • You can claim GST credits on eligible business purchases (like your laptop, fuel, or software).

5. Are NDIS Services GST-Free?

In most cases, NDIS services are GST-free.

However, it is not always so simple and we aren’t tax professionals so I will provide some important resources below and also recommend to consult your accountant for specific advice.

https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/in-detail/your-industry/gst-and-health/national-disability-insurance-scheme

https://www.ato.gov.au/law/view/document?DocID=GLD/NDIS20211C1/00001&PiT=99991231235958

6. Keep Good Records

Keep a simple record of:

  • Your income (invoices)
  • Your expenses (receipts and bills)
  • Any GST collected or paid

This will make completing your BAS much easier.