A 12-month plan designed for new business owners who may want some extra guidance around business structure, accounting software setup and training, and more.

We will provide you with guidance and support on what you'll need to do to establish and commence running your new business

We can provide advice on the best business structure for your needs and take care of establishment and registrations

Set up your Xero file so it's optimised for you and give you initial training so you start off in the right way

Preparation of a budget tailored to your business and input into Xero so you can track how you're going

Starter pack

We prepare your BAS returns ready for you to review and pay. We also remind you of when and how much to pay, and even send an alert if you forget! Requires Xero.

Prepare BAS

If you would rather be doing something else, let us do your bookkeeping for you. We love coding and checking and you can relax knowing it's all done right, and on time. Requires Xero.

Bank reconciliation

Input and review of crypto investments per report generated by platform. If not managed/self-managed, please get in touch with our support team for further details.

Crypto

We'll set up your Xero file from scratch, then give you the training you need to use it to its full potential.

Xero setup & training

Input and review of rental activity per agent statement and additional receipts not included in statement e.g. home loan statements, depreciation report. 

If not managed/self-managed, speak to our support team for further details.

Property

Don't know what fringe benefit tax is? Learn about it in our FBT guide.

FBT return (annual)

We set you up with the right Xero subscription and manage your payments.

Xero monthly subscription

We set up your Xero file so it is optimised for you and your business.

Xero setup

An hour of training on how to use Xero to it's full potential.

Xero training

If you would rather be doing something else, let us do your bookkeeping for you. We love coding and checking and you can relax knowing it's all done right, and on time.

Large bank reconciliation

NDIS providers face unique GST obligations. Learn the essentials in this informative guide.

TAX  •  18 SEPTEMBER 2025  •  5 MIN READ

Understand GST-free NDIS supplies, registration requirements, mixed supplies, common pitfalls, and key tips to manage your business with confidence.

GST Rules for NDIS Providers: What Applies and When?

As an NDIS provider, your focus is on delivering essential support to participants. However, while you’re managing the needs of your clients, you also have to navigate the complexities of business administration. One of the most common challenges is understanding your obligations around Goods and Services Tax (GST).

The rules can seem confusing, but getting them right is crucial for your compliance and cash flow. In this guide, we'll explain how GST applies to NDIS services, how it impacts your business, and what you need to know to operate with confidence.

Understanding when NDIS services are GST-free

To ensure support remains accessible and affordable, many NDIS services are classified as GST-free under Australian tax law. This means you don’t add GST to your invoices for these services.

However, for a service to qualify as GST-free, four conditions must be met:

1. The participant must have an active NDIS plan

Your client’s plan must be current and approved by the National Disability Insurance Agency (NDIA).

2. The support must be ‘reasonable and necessary’

The service you provide must be specified in the participant’s NDIS plan as 'reasonable and necessary' support. Any support supplied beyond the amount or scope outlined in the plan is not GST-free.

You must have a written agreement with the participant or their representative (like a plan manager or guardian). This doesn't have to be a single formal document - it can be a combination of letters, invoices, and electronic communications that show an obligation for you to supply the support.

4. The supply is covered by one of the tables in the official 2021 government determination

The service you provide must be listed in ‘A New Tax System (Goods and Services Tax) (GST-free Supply - National Disability Insurance Scheme Supports) Determination 2021’.

Core support e.g. assistance with daily personal activities, household tasks, and community participation

Capacity building e.g. therapeutic supports, behavioural support, and skills development

Capital support e.g. home modifications and assistive technology

Other support e.g. plan management, interpreting services, and specialist disability accommodation

When does GST apply? (the important exceptions)

While it’s important to understand when a supply is GST-free, it’s equally important to recognise when GST does apply.

One or more GST-free criteria are not met

Services supplied are not directly connected to a specific participant's plan 

Goods or services fall outside the scope of the NDIS (e.g. general lifestyle services or non-essential add-ons)

Services are supplied to an organisation rather than directly to an NDIS participant

Many NDIS providers offer a combination of GST-free and taxable goods or services, known as mixed supplies. This can make compliance tricky.

Having a system that correctly handles both is crucial to avoid errors in invoicing and reporting. Here are a few tips for navigating mixed-supply invoicing:

Itemise GST-free and taxable items separately and clearly

Use accurate descriptions, referencing the participant's NDIS plan or the determination category of your service (where possible)

Be cautious of bundling taxable items with GST-free services. In some situations, ‘incidental’ items may be GST-free as part of supplying the service, but strict ATO rules apply

Keep clear records. Your accounting system should track GST-free and taxable supplies separately for accurate reporting on yur

In Australia, you’re required to register for GST if your annual turnover from taxable supplies is $75,000 or more.

Since GST-free income doesn’t count towards this threshold, you could earn $200,000 in total revenue but not be required to register (provided less than $75,000 comes from taxable goods or services).

So the real question becomes, should you register anyway?

If you want to claim back GST on eligible business expenses, then you’ll need to register. You can’t claim GST on business purchases unless you’re officially registered for GST with the Australian Tax Office.

Even if all or most of your services are GST-free, you’re still likely paying GST on expenses like office supplies, equipment, vehicle expenses, contractor or sub-contractor fees.

If you’re registered for GST, you can claim these amounts back as GST credits on your Business Activity Statement (BAS).

For some NDIS providers, voluntary GST registration can be financially worthwhile even if your taxable turnover is below the $75,000 threshold.

Even with the best intentions, it’s easy to make mistakes when it comes to GST. We've put together a few common pitfalls and how to stay on the right side of compliance.

If you incorrectly charge GST on a GST-free service, you’re still required to remit that amount to the ATO. To fix this, you must issue a corrected, GST-free invoice and refund the GST portion to the participant or their plan manager.

2. Assuming all NDIS income is GST-Free 

Always check that the four conditions for a GST-free supply are met for each service and participant. Even minor changes in circumstances could alter the GST status.

3. Missing or incorrectly claiming GST credits 

Providers who aren’t required to register for GST often miss out on GST credits. It's worth reviewing whether voluntary registration could benefit your business.

On the flip side, incorrect GST claims are common. To stay compliant, always keep detailed receipts and ensure claims relate to legitimate business expenses.

While our other article on NDIS compliance provides a much more detailed overview of financial compliance beyond GST, here are a few short tips to get you started.

Keep meticulous records: maintain clear evidence of written agreements and records of how your services align with each client's NDIS plan.

Use accounting software: use a system that can handle different GST codes for simpler invoicing and BAS reporting 

Issue compliant invoices: clearly state your ABN, the services provided, and GST amounts (if any)

Stay updated: regularly review ATO guidance, as rules can change.

Seek professional advice: when in doubt, getting expert help is the safest option.

Get clarity and confidence in your NDIS Business

Navigating GST in the NDIS space isn’t just about ticking boxes. It’s also about keeping your finances in order so you can focus on delivering essential services to your clients.

By understanding when services are GST-free, managing mixed supplies, and maintaining accurate records, you’re well on your way to staying compliant and minimising risks.

The rules can be complex, but you don't have to manage them alone. If you need assistance with your NDIS accounting and navigating GST requirements, we’re here to help. Book a call or get in touch for a free consultation.

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NDIS provider compliance guidance for accounting, invoicing, record keeping, and tax obligations.

COMPLIANCE  •  18 SEPTEMBER 2025  •  6 MIN READ

Learn how NDIS providers can stay compliant with financial rules, invoicing, record keeping, and tax obligations.

NDIS Accounting & Compliance | Guide for Providers

The National Disability Insurance Scheme (NDIS) is built on providing support that is necessary and beneficial for participants. To ensure participants receive safe, fair and ethical support, providers must operate in compliance with relevant Australian laws and NDIA legislation.

While NDIS compliance covers many areas, we’ll be focusing on the aspects that matter most for accounting and day-to-day business operations. This includes invoicing, record keeping, getting paid, and tax compliance.

What does compliance mean for NDIS providers?

Financial compliance is just a part of a broader framework that requires providers to follow NDIA rules and legislation. 

Making claims for payments that are correct and truthful

Only providing and charging for supports inline with a participant's plan

Identifying, declaring and managing any conflict of interest (and disclosing this to participants)

Behaving fairly and ethically in all financial dealings

Not misleading anyone to gain a financial or other advantage

Not influencing a public officer to act unethically

Reporting and self-correcting if they become aware of non-compliance

Following these is key to maintaining trust and accountability.

The NDIS has clear rules around pricing to ensure participants receive value for money. Registered providers must follow the NDIS Pricing Arrangements and Price Limits, which sets the maximum prices you can charge for specific support.

Note: these official limits do not apply if you provide support to participants who self-manage their NDIS plan. However, your rates should still be fair and in line with market rates.

While you can negotiate prices with a participant, you must always:

Declare your prices before delivering the support

Charge within the official limits (for plan-managed or NDIA-managed participants)

Provide a receipt to participants so the expense can be acquitted against their plan

Only request payment after the support has been delivered

Submit payment requests for NDIA-managed participants no later than 90 days from the date of service

If you’re providing a specific kind of support that doesn’t have a price limit, you should discuss and agree on a price with the participant before providing that support.

Keeping accurate and complete records is the foundation of NDIS compliance. The NDIA can request verification of your payment claims at any time through its Provider Payment Assurance Program, so it’s essential to have detailed documentation of services delivered. Failure to provide adequate proof can result in having to repay funds or even risk losing your registration.

At a minimum, you’re required to keep details of:

Participant’s name and reference number

The total hours and/or quantity of the support provided

For easy verification of support delivered, you should keep several documents on file as official evidence.

Service agreements: outlining the schedule, cost, quantity, type and quality of supports and their location, as well as the expected outcomes for the participant

Logs and rosters: for individual or group supports, these are the best way to document the quantity and type of support delivered. Where possible, they should also be signed by the participant or their representative

Case notes: for more complex supports, case notes should be completed outlining the activities and how they relate to the support type. In some situations, any progress and plans for future sessions should also be included

Other supporting documents: this includes any approved quotes, staff rosters, and final reports or assessments

To make admin easier, templates for many of these documents are available on the official NDIS website.

While the documents above prove what support was delivered, ensuring your invoices include all the necessary details is crucial for financial compliance and getting paid promptly.

Invoices must be for a single participant and clearly show:

Support item number (as listed in the NDIS Support Catalogue)

Amount and quantity claimed for each unit of support provided (e.g. $50 x 2 units)

Claim type (e.g. non face-to-face support, provider travel, short notice cancellation or NDIS requested report)

If the invoice is for specialist disability accommodation, it must also include the participant’s address (including postcode).

The process for invoicing and receiving payment depends on how a participant’s NDIS plan is managed.

The process is relatively straightforward. You invoice and receive payment from the participant directly. You must also provide a receipt so they can claim it against their plan.

When a participant uses a plan manager, they act as a financial intermediary. You send the invoice to the plan manager, who then processes the claim and arranges payment.

Where a participant’s funding is managed by the NDIA, you claim payment directly from the agency through the myplace provider portal. 

Claiming via the portal
Payment requests must be submitted within 90 days of the support being provided. 

Each claim needs to include the participant’s name and reference number, date(s) of support delivery, and the support item number and price.

Payment timeframes
Valid claims are generally paid within 2-3 business days. However, if you’re not listed as one of the participant's regular providers, payment can take up to 10 days.

You can track the status of your claims in the portal. ‘Pending payment’ means the claim is under review, while ‘Paid’ means it has been approved and processed.

As part of compliance monitoring, some claims may be reviewed before payment. This is where thorough record-keeping becomes vital to avoid compliance issues such as having to repay unsupported claims or being referred to the NDIS Quality and Safeguards Commission.


For more info on using the portal, view the myplace portal guide on the NDIS website.

Beyond specific NDIS rules, there are also standard business tax obligations to manage.

While most NDIS support services are GST-free, the rules can be complex. Read our detailed guide on GST compliance for NDIS providers for further information.

Like any business, the income you receive from providing NDIS support is considered assessable income. This means it must be declared in your income tax return just like any other business earnings.

The good news is that the records you keep for NDIS compliance are also an essential part of tax compliance. In addition, you’ll need to keep records of all your business expenses, bank statements, payroll and superannuation information and tax returns.

As a general rule, the Australian Tax Office (ATO) requires records to be kept for at least five years, but some have to be kept for longer (e.g. superannuation which must be kept for at least ten). We recommend keeping digital copies for as long as possible so the information is easily available if you’re ever audited.

Juggling compliance rules while delivering quality support to your clients can be challenging. This is where partnering with an accountant who understands the NDIS landscape can be a valuable resource to your business.

Provide advice on NDIS-related tax and financial matters

Help you set up strong systems for invoicing and record-keeping

Stay informed on changes to NDIS rules that might impact your business finances

With the financials covered, you’re free to focus on delivering incredible support rather than wasting valuable hours on admin and keeping up with every legislative tax change.

While NDIS provider compliance covers everything from ethics to service delivery, getting the financial side right is non-negotiable. Not only do accurate and compliant records protect you from risk, but they ensure you get paid on time.

By putting strong systems in place and seeking specialist advice where needed, you can manage your compliance confidently and concentrate on delivering the support your participants rely on.

If you’re looking for an accountant for your NDIS business, book a call with the team at Beany to discuss your requirements.

Financial literacy

Learn the best ways to take money out of your company without triggering Division 7A.

Find out how to take money out of your company and avoid Division 7A issues. Learn the smart, tax-safe ways to get paid as a business owner.

How to Get Paid from Your Company & Avoid Division 7A

If you’re a company director or shareholder in Australia, it might be tempting to see business funds in the bank and dip into them when you need some cash. After all, you own the company right? Well, in the eyes of the Australian Tax Office, the money in the company doesn’t automatically belong to you.

In this guide, we’ll briefly explain Division 7A rules and why it’s problematic, then cover the best ways to take money from your company so you avoid the complex and costly parts of Australian tax law.

If you withdraw money from your company without proper planning or structure, it can trigger unexpected tax consequences, particularly Division 7A.

Division 7A is a set of tax rules designed to stop company owners (and their associates) from pulling cash, assets or other benefits out of the business tax-free.

If you take money out of the company informally without a compliant loan agreement (or via one of the other compliant methods outlined below), the ATO will consider it a ‘deemed dividend’. That means the entire loan balance will be treated as personal income without the usual franking credits to offset your personal income tax.

Transferring company money to a personal account with no explanation

Paying for a personal expense using the company account

Not repaying a director loan properly, or not documenting it

When the ATO treats a withdrawal as an unfranked dividend:

You may face a higher personal tax bill as you’ll be taxed on that dividend income at your full marginal tax rate with no franking credits

It can’t be undone later, even if the intention was to repay the company

Compliance is painful (and costly) - while it’s possible to fix it by establishing a complying Division 7A loan, it comes with a lot of red tape (more on that later)

The ATO love to audit Division 7A loans as they know it’s something people often get wrong, so it’s best to avoid it altogether where possible

Never treat the company account like your own

Don’t withdraw funds unless properly documented and classified

Talk to your accountant before transfering money to your personal account

The bottom line is if you want access to company funds, you should use one of the proper methods below.

One of the most straightforward ways to take money from the company is to pay yourself a salary or director’s fee. 

It’s treated just like paying an employee which requires:

Reporting through Single Touch Payroll (STP)

This method is beneficial for paying out a predictable income, contributing to superannuation and helps with borrowing capacity for personal finance (like home loans).

If the company has made a profit and paid tax on it, you can distribute after-tax profits to shareholders as franked dividends (i.e. dividends with tax credits attached).

This is a great option if you don’t want the hassle of payroll reporting or contributing to superannuation.

There are some key requirements for paying dividends:

Dividends must be declared and documented by the company

Shareholders must receive a dividend statement

The distribution must be recorded and lodged with the ATO

If you’ve loaned personal funds to your company (rather than contributing capital), you can be repaid without any tax consequences, as long as the loan was properly documented from the start, repayments are tracked, and no interest is charged (unless agreed when the loan was set up).

If you’ve paid for any business costs such as software, travel or equipment from your personal account or debit/credit card, the company can reimburse you tax-free.

Record the reimbursement in your accounting software

Ensure the expense was 100% for business purposes (i.e. no private-use portion)

5) Set up a compliant loan from the company

If none of the other options are suitable and you really need to take funds from the company, you can set up a Division 7A compliant loan. 

Minimum interest charged (at a rate set by the ATO each year) = 8.37% for FY26

We would recommend only doing this as a last resort, given the ongoing compliance, plus the impact that interest and repayment obligations would have on your personal cashflow.

Planning withdrawals with your accountant

Before moving money out of the company, get in touch with your accountant.  They can help you structure things properly, avoid unexpected tax consequences, and keep you on the right side of the ATO.

Whatever route you choose, keeping clear records and supporting evidence is crucial.

When it comes to accessing company funds, taking the time to plan and get advice when needed helps you stay compliant, avoid stress and make the most of the hard-earned money sitting in your company.

 How to take money out of your company and avoid Division 7A

Learn how depreciation works, what assets can be depreciated, and how it affects your tax position.

FINANCIAL LITERACY  •  4 JULY 2025  •  7 MIN READ

Learn how depreciation works, what assets can be depreciated, and how it affects your tax position. Clear advice for business owners in Australia.

What is Depreciation? A Guide for Australian Businesses

As an Australian business owner you’ll often buy assets (i.e. stuff) to help run your business. For example, a laptop, car, office furniture, and machinery. These things all cost significant sums of money. While they’re all vital for your business operations, their value isn’t static. Over time they wear out, become obsolete, lose their original worth or get replaced.

In simple terms, depreciation is an accounting method that allows businesses to spread the cost of an asset over a period of time (also known as ‘its effective life’).

Instead of claiming the full cost of the asset as a deductible expense in the year it was purchased, you claim a portion of the cost each year based on its estimated lifespan.

For example, if you bought a piece of machinery for $50,000 and it’s expected to last 10 years, you might claim $5,000 each year for 10 years, rather than claiming $50,000 in 1 year.

Depreciation helps acknowledge that your assets contribute to your business’s income over its entire lifespan rather than only in the year it was purchased.

Thank you!

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