Updated and Effective from: September 2024

Purpose

• To outline the relationship between our services and Australian tax law

Information

NDIS Compliance

• NDIS funding is only allowed to be spent on certain support items
• A Service Agreement is used to document which supports will be provided, and this document is used in audits to prove that services provided are in fact in line with a Members NDIS goals.
• To show compliance and understanding of Australian tax and NDIS law, the following sentence should be included in your Service Agreement:
  • “A supply of supports under this Service Agreement is a supply of one or more of the reasonable and necessary supports specified in the statement of support included, under subsection 33(2) of the National Disability Insurance Scheme Act 2013 (NDIS Act), in the participant’s (Members) NDIS Plan currently in effect under section 37 of the NDIS Act.”
• The above sentence essentially means that both the NDIS Member and Provider agree to provide services which are related to the goals listed in the NDIS Plan, and that Lend A Friend can only bill the NDIS while a Plan is current. Knowing this, Members who receive services from us agree that:
  • All of the services to be funded by the NDIS and listed in their Service Agreement are reasonable and necessary as defined by the National Disability Insurance Agency
  • Each of the services provided by the Provider, as stated in the Member’s NDIS Pricing Schedule table found at the end of their Service Agreement, is directly or indirectly related to the NDIS goals of the NDIS Member
  • The Member or their Representative will let the Provider know immediately if their NDIS Plan is replaced by a new plan or if the Member no longer is part of the NDIS
  • If services listed in the Member’s Service Agreement are no longer related to goals listed in their NDIS plan, their Service Agreement will be cancelled

GST Compliance

• The Australian Government requires businesses to collect Goods and Services Tax (GST) on goods and services which attract GST
• Most NDIS services provided by Lend A Friend are considered GST free, and so wont incur a GST fee
• For the purposes of GST legislation, both NDIS Member and Provider confirm that:
  • The NDIS Member has an active NDIS plan and their NDIS plan is expected to remain in effect during the period the supports are provided;
  • The Supply of Supports in our Members Service Agreements are covered by the Disability Services Minister’s Determination for GST purposes, as specified in the GST-free Supply (Care) Determination 2017;
  • All prices are GST inclusive (if applicable)

Related Information and Documents

• GST Legislation
• NDIS Act