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The tax guide for independent NDIS support workers on Mable, HireUp or working directly: ABN, why most of your income is GST-free (and the $75K trap), what you can claim, and exactly how much tax you'll pay.
Last updated: July 2026·Source: ATO, NDIS GST-free supports determination
ABN
Required (free)
NDIS supports
GST-free
Register GST
If turnover >$75K
Tax return due
October 31
If you find your own clients — through Mable, HireUp, or directly — you work as an independent contractor (sole trader), not an employee. No tax is withheld from your payments: you declare the income and pay tax at lodgement (or via PAYG instalments once the ATO issues a notice).
Your taxable income = total support payments minus business deductions (travel between clients, training, insurance, checks, phone). Support platforms report your payments to the ATO under the Sharing Economy Reporting Regime, so declare the full amount and claim your costs.
If instead you're employed throughan agency (PAYG, tax withheld, super paid), you're an employee for that work — this guide is for the independent/self-employed side.
Most support you provide is GST-free, so you do not add 10% GST to your invoices. A support is GST-free when all of these hold:
The trap: GST-free income still counts toward the $75,000 GST-registration threshold. So if you earn, say, $80,000 of GST-free NDIS support, you must register for GST and lodge a BAS— even though the GST you collect on those supports is $0. Registering also lets you claim GST credits on your business purchases. Under $75,000, most workers don't register at all.
Travel between clients
Cents per km (88c FY2025-26, 91c from 1 Jul 2026, up to 5,000 km) or logbook method for driving between clients — not home-to-first-client commuting.
Training & certificates
First aid/CPR, manual handling, medication and other role-specific training that maintains or improves your skills.
Screening checks
NDIS Worker Screening Check and Working With Children Check where required for your work.
Insurance
Public liability and professional indemnity premiums covering your support work.
PPE & consumables
Gloves, masks, aprons, sanitiser and other protective items you supply.
Platform service fee
The fee a platform like Mable takes on your earnings is a deductible business expense.
Phone & internet
Work-use % of your monthly plans (keep a 4-week diary to support the percentage).
Logo uniform
Branded uniforms or protective clothing specific to the work — not ordinary clothes.
Accountant / tax agent fees
Fully deductible in the year paid.
Estimates for support work as your only income source, before deductions, including 2% Medicare levy:
| Support income | Income tax | Total (incl. Medicare) | Weekly burden |
|---|---|---|---|
| $20,000 | $288 | $866 | $17 |
| $30,000 | $1,888 | $2,488 | $48 |
| $40,000 | $3,488 | $4,288 | $82 |
| $50,000 | $5,088 | $6,088 | $117 |
| $60,000 | $8,088 | $9,288 | $179 |
| $80,000 | $14,088 | $15,688 | $302 |
Based on ATO 2025-26 Stage 3 brackets. Actual tax is lower after deductions (travel, training, insurance). Excludes HECS-HELP repayments if applicable.
Log each shift, track deductible travel, training and insurance, get a quarterly tax estimate, and chat with Felix — your AI CFO — about NDIS gig tax. Free on iOS and Android.
Get Richify freeABN (required)
Free at abr.gov.au in ~10 minutes; choose ‘Individual (sole trader)’. Mable and other platforms require it, and it avoids 47% no-ABN withholding.
GST (usually not, until $75K)
NDIS supports are GST-free, so you charge no GST. Register only if turnover reaches $75,000 — GST-free income still counts toward it — then lodge a BAS (remitting $0 on GST-free supports).
Tax return
Lodge via myTax (due Oct 31) or a tax agent (due next May). Report earnings under ‘Business income’ and claim deductions by category.
Super (your responsibility)
No employer super. Make personal contributions before June 30 to claim a deduction — taxed at 15% inside super vs your marginal rate.
Enter your support earnings, deductions and other income for an ATO-aligned estimate including Medicare and HECS-HELP.
NDIS tax calculator →Yes. If you work independently — through a platform like Mable or HireUp, or directly for participants — you're a sole trader, and your support-work income is assessable business income taxed at normal marginal rates. GST-free status is about GST only; it has nothing to do with income tax. You declare the full amount you were paid and then claim your work-related costs (travel between clients, training, insurance, phone) as deductions. Platforms report your payments to the ATO under the Sharing Economy Reporting Regime, so your income is visible before you lodge.
Usually, yes. A support you provide is GST-free when the person has an NDIS plan in effect, the support is a reasonable and necessary support funded under that plan, there is a written service agreement between you and the participant (or their nominee), and the support is of a kind listed in the GST-free NDIS supports determination. Most personal care, community access and daily-living support meets this, so you do NOT add 10% GST to your invoices. This is the key difference from Uber (GST from the first dollar) and most Airtasker work.
Only if your total business turnover reaches $75,000 in a 12-month period — but note the trap: GST-free NDIS income STILL counts toward that $75,000 threshold. So if you earn, say, $80,000 of GST-free NDIS support, you must register for GST and lodge a BAS even though the GST you collect on those supports is $0. Registering also lets you claim GST credits on your business purchases. Under $75,000, most support workers don't need to register.
Yes — if you work independently you need an ABN, and platforms like Mable require one to create a profile and invoice. It's free at abr.gov.au and takes about 10 minutes. Select 'Individual (sole trader)' as the entity type. Without an ABN, a business or plan manager paying you may have to withhold 47% under the no-ABN withholding rule, and you can't invoice properly.
Common deductions: car travel between clients (88c/km for FY2025-26, 91c/km from 1 July 2026, up to 5,000 km, or the logbook method) — but not home-to-first-client commuting; phone and internet (work-use %); public liability and professional indemnity insurance; mandatory checks and training (first aid/CPR, manual handling, NDIS Worker Screening Check, Working With Children Check); PPE (gloves, masks, aprons); the platform service fee (e.g. Mable's fee); logo uniforms; and accountant/tax-agent fees. You can't claim ordinary clothes, private travel, or costs a participant reimbursed separately.
Tax is on your total taxable income (support work plus any other income) after deductions, using the ATO 2025-26 brackets: $0–$18,200 nil; $18,201–$45,000 at 16%; $45,001–$135,000 at 30%; $135,001–$190,000 at 37%; $190,001+ at 45%, plus 2% Medicare levy. Someone whose only income is $50,000 of support work pays roughly $6,088 including Medicare before deductions — and less once travel, training and insurance are claimed. Set aside around 20–30% of each payment for tax and super.
No. As an independent support worker you're a sole trader, so there's no employer super — you fund your own retirement. The tax-effective route is a personal concessional (before-tax) contribution, deductible against your income and taxed at just 15% inside super instead of your marginal rate; lodge a 'Notice of intent to claim a deduction' with your fund before you lodge your return. Putting a slice of each payment aside for super keeps you ahead.
Yes. If you work independently — through a platform like Mable or HireUp, or directly for participants — you're a sole trader, and your support-work income is assessable business income taxed at normal marginal rates. GST-free status is about GST only; it has nothing to do with income tax. You declare the full amount you were paid and then claim your work-related costs (travel between clients, training, insurance, phone) as deductions. Platforms report your payments to the ATO under the Sharing Economy Reporting Regime, so your income is visible before you lodge.
Usually, yes. A support you provide is GST-free when the person has an NDIS plan in effect, the support is a reasonable and necessary support funded under that plan, there is a written service agreement between you and the participant (or their nominee), and the support is of a kind listed in the GST-free NDIS supports determination. Most personal care, community access and daily-living support meets this, so you do NOT add 10% GST to your invoices. This is the key difference from Uber (GST from the first dollar) and most Airtasker work.
Only if your total business turnover reaches $75,000 in a 12-month period — but note the trap: GST-free NDIS income STILL counts toward that $75,000 threshold. So if you earn, say, $80,000 of GST-free NDIS support, you must register for GST and lodge a BAS even though the GST you collect on those supports is $0. Registering also lets you claim GST credits on your business purchases. Under $75,000, most support workers don't need to register.
Yes — if you work independently you need an ABN, and platforms like Mable require one to create a profile and invoice. It's free at abr.gov.au and takes about 10 minutes. Select 'Individual (sole trader)' as the entity type. Without an ABN, a business or plan manager paying you may have to withhold 47% under the no-ABN withholding rule, and you can't invoice properly.
Common deductions: car travel between clients (88c/km for FY2025-26, 91c/km from 1 July 2026, up to 5,000 km, or the logbook method) — but not home-to-first-client commuting; phone and internet (work-use %); public liability and professional indemnity insurance; mandatory checks and training (first aid/CPR, manual handling, NDIS Worker Screening Check, Working With Children Check); PPE (gloves, masks, aprons); the platform service fee (e.g. Mable's fee); logo uniforms; and accountant/tax-agent fees. You can't claim ordinary clothes, private travel, or costs a participant reimbursed separately.
Tax is on your total taxable income (support work plus any other income) after deductions, using the ATO 2025-26 brackets: $0–$18,200 nil; $18,201–$45,000 at 16%; $45,001–$135,000 at 30%; $135,001–$190,000 at 37%; $190,001+ at 45%, plus 2% Medicare levy. Someone whose only income is $50,000 of support work pays roughly $6,088 including Medicare before deductions — and less once travel, training and insurance are claimed. Set aside around 20–30% of each payment for tax and super.
No. As an independent support worker you're a sole trader, so there's no employer super — you fund your own retirement. The tax-effective route is a personal concessional (before-tax) contribution, deductible against your income and taxed at just 15% inside super instead of your marginal rate; lodge a 'Notice of intent to claim a deduction' with your fund before you lodge your return. Putting a slice of each payment aside for super keeps you ahead.