Issue 2: How will the provision of disability supports to participants under the National Disability Insurance Scheme be affected by GST?

Non-interpretative – straight application of the law

Principle

Section 38-38 of the GST Act provides that certain supplies of disability supports to participants of the National Disability Insurance Scheme (NDIS) are GST-free.

A supply to a participant of the NDIS is GST-free under section 38-38 of the GST Act if the supply:

(a) is a supply to a participant for whom a participant's plan is in effect under section 37 of the National Disability Insurance Scheme Act 2013; and

(b) is a supply of one or more of the reasonable and necessary supports specified in the statement of supports in the participant's plan; and

(c) is made under a written agreement, between the supplier and the participant (or another person) that:

(i) identifies the participant; and

(ii) states that the supply is of one or more of the reasonable and necessary supports specified in the statement of supports in the NDIS plan; and

(d) is of a kind determined in a legislative instrument by the Minister responsible for Disability Services.

For more information about the application of section 38-38 of the GST Act, refer to GST and the National Disability Insurance Scheme.