Starting an NDIS business: structure, ABN, GST and a business plan outline

Starting an NDIS business means setting up a business like any other, plus deciding whether to register with the NDIS Quality and Safeguards Commission and meeting the NDIS rules that apply to you. This guide covers the set-up steps and links to the official sources.

1. Choose a business structure

Most small NDIS providers start as a sole trader or a company. business.gov.au compares them:

• Sole trader: low set-up costs. Getting an ABN is free, and registering a business name (if you use one) costs $47 for 1 year or $108 for 3 years. You're personally liable for the business's financial and tax debts.
• Company: higher set-up costs, including registering the company. The company is generally liable for its debts, but directors can be personally liable in some situations, such as PAYG withholding and superannuation debts.

If you'll work alone, read our sole trader guide.

2. Get an ABN

You need an Australian Business Number to register as an NDIS provider. It's free.

3. Understand GST on NDIS supports

The ATO says a supply to an NDIS participant is GST-free only if all these requirements are met:

• the participant has an NDIS plan in effect
• the supply is of reasonable and necessary supports specified in the participant's plan
• there's a written agreement between you and the participant (or another person, such as their plan manager)
• the supply is covered by the NDIS GST-free Determination, which applies to supplies made before 1 July 2027.

Supports beyond what the plan specifies aren't GST-free. Get tax advice for your situation.

4. Decide whether to register

You can deliver many supports as an unregistered provider to participants who self-manage or plan-manage their funding. Some supports, and NDIA-managed participants, need registration. Compare registered and unregistered providers or take the registration check.

Changes coming from 2027: the Government has announced that from 1 July 2027 mandatory registration will expand to providers of higher-risk supports, such as personal care and daily living supports, and that most providers will need to enrol with the NDIA to be paid. Neither applies yet. See what's coming. Factor this into your plans if you'll offer those supports.

5. Set up your obligations

Whether you're registered or not:

• follow the NDIS Code of Conduct
• get the right insurance, and workers compensation if you employ staff (insurance guide)
• consider worker screening for your workers (it's required for some roles if you're registered)
• put service agreements in place, which also matter for GST and for claiming short-notice cancellations.

If you'll register, follow how to become an NDIS provider and estimate your registration costs.

NDIS business plan outline

business.gov.au has a free business plan tool and detailed template. Use it, and add these NDIS-specific parts. This outline is our suggestion, not an official requirement:

1. Services: the supports you'll offer and the registration groups they fall under.
2. Registration decision: registered or unregistered, and why. If registering, your likely audit type and timeline.
3. Participants: who you'll support and how they manage their funding (NDIA-managed, plan-managed or self-managed).
4. Pricing: your prices, checked against the maximum prices in the NDIS pricing schedule (set by the Minister) for NDIA-managed and plan-managed participants.
5. Compliance: Code of Conduct, worker screening, insurance, complaints and incident management, and, if registered, the Practice Standards you'll meet.
6. Costs and cash flow: set-up costs, including audit and screening if registering.
7. Workforce: who'll deliver supports, their qualifications and training, including the free NDIS Worker Orientation Module.