GST status of your disability support supplies
Supplies of disability supports may be GST-free, depending on the kind of support 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.
If your supply is not GST-free under any of the categories in Table A or Table B, it may be a taxable supply. You will need to account for the GST payable on any supplies that are taxable.
If you make a mix of taxable and GST-free supplies, you may need to review your accounting systems to ensure the correct GST treatment of your supplies. If GST is included in the price of things you purchase to make taxable or GST-free supplies, you can claim an input tax credit for that GST.