Tax and accounting for NDIS SIL providers.
Running Supported Independent Living means employing support workers under the SCHADS award across broken shifts and sleepovers, on top of managing property costs and NDIA price limits that cap what you can charge, so your margin comes down almost entirely to rostering efficiency and claiming discipline. This guide covers what SIL providers typically claim, how GST applies to accommodation versus support components, and why SCHADS payroll complexity deserves proper attention. We're Brisbane based and work with SIL providers across Australia.
Updated July 2026 · Reviewed by the LINK Advisors team
What sil providers can claim.
Ordered by typical value. Every claim still has to pass the ATO's tests: you paid for it, it relates to earning your income, and you can show a record.
SCHADS award payroll processing
The cost of correctly configuring and processing payroll under the SCHADS award is generally deductible.
Worker screening checks
Screening checks for all support staff are generally deductible.
Mandatory staff training
Manual handling, medication administration and other required training are generally deductible.
Property and lease costs for SIL homes
Property costs are generally deductible to the extent they relate to the business, apportioned appropriately.
Roster management software
Subscriptions to rostering software are generally deductible.
Vehicle costs for shift changeovers
Vehicle use for shift changeovers and participant transport is generally deductible for its business-use portion.
PPE and consumables
Consumables used across SIL homes are generally deductible.
Public liability and workers compensation insurance
Premiums tied to employing support staff are generally deductible.
NDIS Commission registration and audit costs
Registration is required to run SIL, and the associated audit costs are generally deductible.
Utilities and household running costs
Where apportioned correctly to the business, these are generally deductible.
GST-free, if the paperwork holds.
The support component of Supported Independent Living, the actual care and assistance delivered, is generally GST-free where it's supplied under a participant's plan and covered by a written agreement. The accommodation or rent component of a SIL arrangement can sit under different GST treatment from the support itself, which makes SIL one of the clearer examples of a mixed supply in the NDIS space.
Where you're charging participants directly for accommodation alongside the support you provide, it's worth confirming that split is documented and treated correctly, rather than billing the whole arrangement as a single GST-free support.
Because SIL involves multiple participants sharing a home with individually funded supports, keeping each participant's plan, agreement and billed hours properly matched to actual rostered time is as much a GST and compliance question as it is a rostering one.
The right structure for the work.
SCHADS award payroll is the single biggest operational complexity in a SIL business, broken shifts, sleepover allowances and loadings all need to be configured correctly, because underpayment findings hurt providers twice, financially and at registration. Given the staffing scale and registration requirements involved, SIL providers are almost always structured as companies rather than sole traders, and the real driver of profitability sits in rostering efficiency against NDIA price limits rather than in the structure itself.
Run the work, we run the numbers.
Rostering and payroll software built for the disability sector connects into Xero payroll so SCHADS loadings, sleepovers and broken shifts calculate correctly without manual overrides that are easy to get wrong. We also help set up service-line and occupancy reporting, so you can see which SIL homes are actually carrying their share of the business rather than relying on the bank balance to tell the story.
Frequently asked questions.
Is SIL support GST-free?
Generally yes for the support component, where a plan and written agreement are in place. The accommodation component can carry different treatment, so it's worth having each part of the arrangement checked separately.
How does SCHADS affect my payroll costs?
Broken shifts, sleepover allowances and loadings all add complexity to your payroll that needs careful configuration. Getting it wrong risks underpayment findings, which affect both your finances and your registration.
Do I need to register as an NDIS provider to run SIL?
Yes, generally, SIL requires registration with the NDIS Commission. We can help you understand what that involves before you start.
How should I handle rent or accommodation charges to participants?
Keep the accommodation component clearly separate from your support billing and confirm the GST treatment of each, since they aren't automatically treated the same way.
What actually drives margin in a SIL business?
Rostering efficiency and claiming discipline, since NDIA price limits cap what you can charge regardless of your costs. We report margin by home so you can see where that efficiency is or isn't happening.
Talk to an accountant who knows SIL provider businesses.
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