December 2017
www.speechpathologyaustralia.org.auSpeak Out
25
NDIS: GST
requirements
Did you know that there are
specific GST requirements when
working under the NDIS?
There has been an amendment to the GST Act specifically
concerning the NDIS.
Supports provided by speech pathologists
under the NDIS are usually stated as GST free as speech
pathologists are considered to be an “other health service”. The
ATO has also determined that even when speech pathologists
are seeing NDIA managed clients, this is still not considered to
be government funding.
Nevertheless, if you are seeing any participants under the NDIS
(including self-managed, agency managed, or third-party plan
managed) there are certain requirements that must be fulfilled.
• The participant must have an approved plan that is current
and in effect;
• The supports must be seen as being reasonable and
necessary; and,
• There must be a written agreement between the participant/
participant’s representative and the provider, or the provider
and the managing agency for non NDIA managed clients.
This agreement must reference the participant’s plan and
that the supplies provided are “reasonable and necessary”.
Specifically the following sentence must be included in this
agreement, (please note this sentence must be worded exactly
as it is written): “A supply of supports under this Service
Agreement is a supply of one or more reasonable and necessary
supports specified in the statement of supports included, under
subsection 33(2) of the National Disability Insurance Scheme Act
2013 (NDIS Act), in the participant’s NDIS Plan currently in effect
under section 37 of the NDIS Act.”
More information is available on the following websites:
• ATO website NDIS: types of accepted written agreement
www.ato.gov.au/business/gst/in-detail/your-industry/gst-and-health/?page=8#madeunderawrittenagreement
• From the Example Documents section of the new Pro-
vider Toolkit
www.providertoolkit.ndis.gov.au/sites/g/files/net3066/f/samplemodelserviceagreementv2.0.pdf
• in SPA’s document “GST and Speech Pathology Services”
under Professional Resources,
www.speechpathologyaus-
tralia.org.au/SPAweb/Resources_For_Speech_Pathologists/Professional_Resources/SPAweb/Resources_for_Speech_
Pathologists/Professional_Resources/Professional_Re-
sources.aspx?hkey=9fb324b7-e92c-43b7-a203-
638f6bd60dba#ee
Nichola Harris
Acting Senior Advisor Professional Practice
Erin West
NDIS / Practice and Clinical Support Advisor
in practice
Do you and/or your staff
conduct therapy off site in
people’s homes?
If you do, make sure you have identified potential risks and
procedures for managing any safety concerns. A policy
and procedure about safety for mobile therapists has been
added to SPA’s Policy and Procedure Manual to help private
practitioners identify and handle any potential risk. See
SPA’s
Private Practice Essential page
for the manual and associated
templates.
Support for families under Better
Start, HCWA, or the NDIS
There is a free nationwide interpreting and translating service
available that can be accessed when providing therapy
supports under these funding sources. All you need to do
is register an account attached to your relevant registration
number, and you will be able to book onsite or phone
interpreters. This is a free service for DSS and NDIS clients
separate to their funding package, but please note that you
will need to register an account for each funding stream.
Visit the TIS National website
www.tisnational.gov.auor call
the client liaison team on 1300 655 820 to find out more and
register an account.
Free
practice management
software resources
Allied Health Professions Australia (AHPA) has developed the
following resources.
• A contact list of potential software providers for allied
health practitioners.
• A spreadsheet that outlines the range of practice
management software packages that are available to
provider and the functions they each offer.
See:
www.ahpa.com.au/resourcesMobile
Services…
Free
interpreting and
translation service
free resources