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This edited version has been archived due to the length of time since original publication. It should not be regarded as indicative of the ATO's current views. The law may have changed since original publication, and views in the edited version may also be affected by subsequent precedents and new approaches to the application of the law.

You cannot rely on this record in your tax affairs. It is not binding and provides you with no protection (including from any underpaid tax, penalty or interest). In addition, this record is not an authority for the purposes of establishing a reasonably arguable position for you to apply to your own circumstances. For more information on the status of edited versions of private advice and reasons we publish them, see PS LA 2008/4.

Edited version of your written advice

Authorisation Number: 1051219209650

Date of advice: 2 May 2017

Ruling

Subject: GST and NDIS

Question

Do you need to charge GST to the NDIS participant when you bill them for financial intermediary set up costs and financial intermediary monthly processing as stated in their NDIS plan?

Answer

No.

Relevant facts and circumstances

You are providing a GST free service pursuant to section 38-38 of the GST Act.

Relevant legislative provisions

Section 38-38 - Disability support provided to NDIS participants - A New Tax System (Goods and Services Tax) Act 1999

Reasons for decision

Under subsection 38-38 of the GST Act a supply of disability support services to NDIS participants is GST-free if it:

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

    (b) is a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, 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 a supply of one or more of the reasonable and necessary supports specified in the statement included, under subsection 33(2) of that Act, in the participant's plan; and

    (d) is of a kind the *Disability Services Minister has determined in writing.


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