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Edited version of your written advice
Authorisation Number: 1051452244200
Date of advice: 18 December 2018
Ruling
Subject: National Disability Insurance Scheme – supports
Question
Are amounts paid to you under the National Disability Insurance Scheme (NDIS) in respect of supports funded under a participant’s plan (including supports that are to be self-managed) exempt income under section 52-180 of the Income Tax Assessment Act 1997?
Answer
Yes.
The payments for supports you receive as a participant under the NDIS (including funds that are to be self-managed) as part of your participant’s plan are exempt from income tax. As the payments are exempt income you cannot claim deductions for expenses you incur or assets you buy.
This ruling applies for the following periods
Year ending 30 June 2019
Year ending 30 June 2020
Year ending 30 June 2021
Year ending 30 June 2022
Year ending 30 June 2023
The scheme commenced on
1 July 2018
Relevant facts and circumstances
You are a participant in the NDIS.
You have an approved NDIS participant’s plan and have chosen to self-manage your funding.
Your plan is individualised and the support categories funded and how the plan is managed may change from plan to plan based on the supports and services you need at that time.
Relevant legislative provisions
Income Tax Assessment Act 1997 section 8-1
Income Tax Assessment Act 1997 section 52-180