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Tax & Super for Support Workers

Essential information for managing your tax and superannuation as an independent NDIS support worker.

This is general information only

This guide provides general information about tax and super obligations. For advice specific to your situation, consult a registered tax agent or accountant.

Australian Business Number (ABN)

As an independent support worker, you need an ABN to operate as a sole trader. You can apply free at the Australian Business Register.

  • Free to apply and maintain
  • Required to invoice clients and service providers
  • Include your ABN on all invoices
  • Without an ABN, payers must withhold 47% tax from your payments
Apply for an ABN

GST (Goods & Services Tax)

Most NDIS services are GST-free. However, you must register for GST if your annual turnover exceeds $75,000.

  • NDIS supports listed in the NDIS Pricing Arrangements are generally GST-free
  • Registration is mandatory if turnover exceeds $75,000/year
  • Voluntary registration is available below the threshold
  • If registered, lodge Business Activity Statements (BAS) quarterly

Common Tax Deductions

As a sole trader, you can claim deductions for expenses directly related to earning your income:

✓Vehicle / travel expenses (logbook method)
✓Phone and internet (business portion)
✓Training and professional development
✓First Aid certification costs
✓NDIS Worker Screening Check fees
✓Working with Children Check fees
✓Professional indemnity insurance
✓Uniforms and protective clothing
✓Home office expenses
✓Accounting and tax agent fees

Superannuation

As a sole trader, you're not legally required to pay yourself super — but it's strongly recommended for your retirement.

  • Voluntary super contributions are tax-deductible up to $30,000/year
  • Consider setting aside 12% of your income (the current SG rate from 1 July 2025)
  • If you're engaged as a contractor and paid mainly for labour, the engaging entity may need to pay your super
  • Check your specific arrangement with a tax professional

Useful Links

ATO — Sole trader tax obligationsATO — GST and NDISApply for an ABNFind a registered tax agent

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