Who needs to provide an ABN?

The NDIA requires that all claims from the NDIS must have the ABN of the service provider unless they are exempt. This is needed for both direct payments and reimbursements.

Why does the NDIA require an ABN?

The NDIA requires an ABN to help ensure the integrity of every transaction and keep the participant’s funds protected. It also gives the NDIA a better idea of where funding is being spent. This helps them build a more accurate picture of the scheme and gives them the data they need to forecast effectively.

What suppliers are exempt from quoting an ABN?

• Overseas suppliers who are not carrying out a business in Australia.
• Suppliers selling disability-related products or services that are ≤ $75exclusive of GST (examples: apps, books, or daily living aids).
• Individuals selling second-hand equipment that is not expected to generate profit.
• Individuals under 18 assisting with disability-related supports, provided charges for the supports are ≤ $350 a week.
• Mothers’ groups, men’s sheds, sports clubs, and other social groups where fees collected would not be expected to generate profits.
• Individuals providing a service to further their own hobby or recreational pursuit such as teaching musical instrument lessons, painting, or conducting repairs.

What to do if the service provider is exempt from quoting an ABN?

If the service provider is exempt, the NDIA requires that they complete a statement by a Supplier form and send it through to your plan manager. Find a copy of the form here.

Disclaimer: This document is an indicative guide only and should not be relied upon in place of professional taxation advice. All supports claimed must be reasonable and necessary, and in line with the goals andobjectives outlined in participant’s NDIS plan.