Tax and accounting for independent NDIS support workers.
Working as an independent support worker means you're running a small business the moment you get your ABN, even if it feels like just picking up shifts, and the quarterly PAYG instalment system catches plenty of independent workers by surprise in their first year. This guide covers what independent support workers typically claim, why GST registration usually isn't the issue people expect, and what to set aside for tax as a sole trader. We're Brisbane based and work with independent support workers across Australia.
Updated July 2026 · Reviewed by the LINK Advisors team
What independent support workers 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.
NDIS worker screening check
Your screening check and renewal are generally deductible.
First aid and manual handling training
Mandatory and relevant training courses are generally deductible.
Vehicle costs between participants
Travel between participants during your working day is generally deductible for its business-use portion.
Mobile phone and data
The work-use portion of your phone and data for scheduling and participant contact is generally deductible.
PPE and hygiene supplies
Gloves, masks and other supplies used in your work are generally deductible.
Personal accident and professional indemnity insurance
Premiums tied to your support work are generally deductible.
ABN registration and accounting costs
Costs of setting up and running your sole trader business, including bookkeeping and accounting fees, are generally deductible.
Uniform or branded clothing
Where an agency requires specific branded clothing, this is generally deductible.
Invoicing and timesheet software
Subscriptions to apps that manage your shifts and invoicing are generally deductible.
Income protection insurance
Premiums held outside super and tied to your support work income are generally deductible.
GST-free, if the paperwork holds.
Many independent support workers sit below the turnover threshold that requires GST registration, and the supports you provide are generally GST-free in any case where a participant's plan and agreement conditions are met, so GST itself usually isn't the main issue for a solo support worker. What catches people out is the income tax side: without an employer withholding tax for you, the ATO will generally move you onto quarterly PAYG instalments once your income reaches a certain point, and that first instalment notice surprises a lot of independent workers who haven't set money aside along the way.
Keeping a simple running estimate of what you owe, rather than waiting for the instalment notice to tell you, makes a real difference to how manageable tax time feels as an independent worker.
If you do register for GST, whether because you're above the threshold or you choose to, most of your support work stays GST-free regardless, so registering mainly changes your reporting obligations rather than what you charge participants.
The right structure for the work.
Sole trader is the right starting structure for almost every independent support worker, since it's simple, cheap and matches the scale of a one-person business. The more important question is usually whether your relationship with any agency or platform you pick up shifts through looks like genuine contracting or is closer to employment in substance, since the ATO looks at the whole relationship rather than just whether you've got an ABN. Worth having that checked if you work regularly through one agency rather than a mix of direct participants.
Run the work, we run the numbers.
Timesheet and invoicing apps built for independent support workers, alongside a simple Xero setup, keep your shifts, invoices and expenses in one place instead of scattered across texts and bank statements. Mileage tracking apps matter more than most independent workers realise, since a day spent moving between several participants adds up to a meaningful deduction if it's actually recorded rather than estimated at tax time.
Frequently asked questions.
Do I need to register for GST as a support worker?
Usually not, since most independent support workers sit below the registration threshold and the support work itself is generally GST-free either way. We'll tell you where you actually sit.
Can I claim travel between participants?
Generally yes, travel during your working day between one participant and the next is deductible for its business-use portion.
What about the trip from home to my first participant?
This generally isn't deductible, in the same way as the trip from home to a regular workplace for most workers. Travel between subsequent participants during the day generally is.
Am I a contractor or should the agency treat me as an employee?
It depends on the whole relationship, how much control the agency has over your hours and how you do the work, not just whether you've got an ABN. Worth having this checked if you work mostly through one agency.
What should I put aside for tax as a sole trader?
There's no single figure, it depends on your income and other circumstances, but setting aside a consistent proportion of what you earn as you go beats being caught out by a quarterly instalment notice. We can help you work out a sensible number for your situation.
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