Which chart of accounts should an exercise physiology practice start from?

The NDIS plan-managed canonical template, rather than the general allied health one. It is the only one of the three that carries a separate non-listed revenue account under each management type, which is where an exercise physiology session lands. The one row to change is the private clinical default, which the template ships at the GST free rate for a provider whose therapy supports are listed.

Do I need separate revenue accounts for taxable and GST free sessions?

Splitting them at the account level is what lets an activity statement be built from the ledger rather than from memory. A practice can bill a taxable session and a session with a Medicare benefit payable in the same week, on the same participant, and sometimes on the same invoice. One account cannot hold two rates without something being reconstructed later.

Which account does an NDIS exercise physiology session post to?

In the NDIS plan-managed template it posts to the non-listed support account for the management type: one for agency managed, one for plan managed, one for self managed, each at GST on Income. The other two canonical templates hold no non-listed row, so the same session falls back to their funding source default at GST Free Income, which is the disagreement the GST page on this profession sets out.

Does a cancellation fee take the same tax rate as the session?

The template posts a short-notice cancellation claim to its own account at the tax rate of the original invoice line rather than a fixed rate, because the fee is consideration for the supply that was going to happen. For a taxable session that means a taxable cancellation.

Templates

Exercise physiology chart of accounts

Start from the NDIS plan-managed template rather than the general allied health one. It is the only canonical template that splits listed from non-listed supports, and exercise physiology is not a listed health service. That split is what the chart has to carry: taxable clinical income by default, with GST free accounts only where another test is met, such as a Medicare benefit being payable.

Key facts

Why the default is taxable: Exercise physiology is not one of the health services the GST Act lists, and the ATO states a service has to be one of the listed services rather than similar to one¹
The row most charts get backwards: The general allied health template posts private clinical revenue to account 400 at GST Free Income, which is the default a listed profession needs and this one does not⁶
The template to start from: The NDIS plan-managed template is the only canonical template holding a separate non-listed revenue account under each management type⁵
What that chart holds: Fifteen revenue accounts, sixteen revenue rows and four settlement rails, each row carrying the reason it posts where it does⁵
Where a GST free account still earns its place: A service for which a Medicare benefit is payable is a medical service, and medical services are GST free²
What the tax costs on a claim: Where GST applies to a support, the price limit for that support item is inclusive of GST, so the same price claimed on the taxable code leaves one eleventh less on the revenue line⁸
The claim code beside it: The portal takes P1 for tax claimable, P2 for GST free and P5 for out of scope, so the claim file and the revenue account have to agree⁷
The mistake this chart is built against: Treating a whole invoice as GST free because the client is an NDIS participant is an error RSM says the tax office sees regularly in activity statements⁴

Why the usual allied health chart misfires here

Most allied health charts of accounts rest on one assumption: clinical income is GST free, so a revenue account per funder is enough. Exercise physiology breaks that assumption on the first row. The GST Act lists the health services that are GST free when a recognised professional performs them, and this profession is not on the list. The tax office is blunt about it: a service has to be one of the listed services and cannot just be similar to one.

So the default runs the other way. A session carries tax unless another test is met: a Medicare benefit payable for the item, GST free hospital treatment, or all four requirements for an NDIS supply. Is exercise physiology GST free walks those tests and the payer contracts that can change the answer. This page is about what the answer does to a chart of accounts.

Plate 1The private clinical default as the canonical templates hold it, and the first row an exercise physiology practice changes.

The one canonical template that splits the supports

Three canonical templates ship with the product, and only one of them carries the split this profession lives on. The NDIS plan-managed template holds a listed and a non-listed revenue account under each management type, because that split is the error it was built around. It holds fifteen revenue accounts, sixteen revenue rows and four settlement rails, and every row carries the reason it posts where it does.

The other two templates hold no non-listed row at all, so a non-listed support falls back to their funding source default and posts at the GST free rate. That is a disagreement between templates rather than a rule, and is exercise physiology GST free states it in full. For a practice choosing a chart today, it is the reason to start from the plan-managed one.

The accounts to start from

What an exercise physiology practice bills, and where the NDIS plan-managed template posts it⁵

What is billed	Revenue account	Tax rate in the template
A private session, no Medicare item	400 Clinical services, private patients	GST Free Income
An agency-managed session, non-listed support	402 NDIS agency-managed, non-listed supports	GST on Income
A plan-managed session, non-listed support	404 NDIS plan-managed, non-listed supports	GST on Income
A self-managed session, non-listed support	406 NDIS self-managed, non-listed supports	GST on Income
A group program that is not a listed support	425 Group programs, non-listed supports	GST on Income
A report written for a third party	420 Reports, assessments and progress notes for third parties	GST on Income
A workshop or training session	421 Training and capacity-building workshops	GST on Income
A short-notice cancellation claim	422 Cancellation and short-notice claims	matches the original invoice line's tax type (not a fixed Xero code)
Travel and non-face-to-face time	423 NDIS travel and non-face-to-face supports	GST Free Income

Read the first row against the rest. Private clinical income sits at the GST free rate in the template as shipped, because the template was written for a provider whose therapy supports are listed. An exercise physiology practice changes that row and leaves the rest, which is a smaller edit than rebuilding a chart from nothing.

Why the split runs by management type

The chart gives each NDIS management type two accounts rather than one, and the reason is not the payer. It is that a practice can bill both kinds of support to the same participant, and the activity statement has to be built from the accounts rather than from memory.

Agency managed: the agency pays the practice against a claim, and the non-listed account is where an exercise physiology session lands.
Plan managed: a plan manager pays, but the supply is still made to the participant, so the same two accounts apply and the payer changes only the debtor.
Self managed: the participant pays like a private client, and the same two accounts again decide the rate.

The account follows what the support is, not who sent the money. That is worth saying because the funder is the obvious thing to file revenue under, and for a taxable profession it is the thing that hides the tax.

What the tax costs on a claim

There is a second reason to get the account right, and it shows up in the bank rather than in the ledger. Where GST applies to a support, the price limit for that support item is inclusive of GST, and the portal pays no more than the item's maximum catalogue price. So the tax comes out of the claim rather than being added to it.

Plate 2The tax inside a tax inclusive unit price, worked on a round number rather than on a published price limit.

The round number is a stand-in, not a rate: no support item's limit is printed here. What survives whatever the limit is, is the shape. A taxable support claimed at the limit leaves one eleventh less on the revenue line than the same claim on the GST free code, and the practice remits the difference. That is the arithmetic a chart of accounts makes visible or hides.

Where a GST free account still belongs

A taxable default does not mean a chart with no GST free income. A service for which a Medicare benefit is payable is a medical service, and medical services are GST free, so a session billed under a chronic condition management item takes a GST free account on that basis rather than on the listed services basis.

Item 10953 is the exercise physiology item, published at a schedule fee of A$74.55 with A$63.40 paid at the 85 percent benefit, on rates effective 1 Jul 2026. Whether a patient qualifies is a question for the referring practitioner. For the chart it means one more revenue account, kept apart from the taxable one so the two rates stay on separate lines.

The taxable rows the chart already has

Two of the accounts in the table are taxable in every canonical template, whatever the practitioner's profession, and they are the ones a practice tends to fold into clinical income. Reports written for an insurer, a school or a court sit in their own account. Workshops and training sit in another. A group program that is not a listed support sits in a third account here, though only this template gives it one: the other two post that program through their plan-managed default at the GST free rate.

An exercise physiology practice gets these for free by starting from this template, and they matter more here than elsewhere: when clinical income is already taxable, the difference between a session and a report is no longer a difference in tax rate, so nothing about the invoice flags the mix. The accounts are what keep it separable. GST on training and workshops and reports and medico-legal work carry those supplies.

Two rows that follow the session rather than the chart

The cancellation row is the one row in the table with no fixed tax rate. The template states it as matching the original invoice line, because a cancellation fee is consideration for the supply that was going to happen. For this profession that usually means a taxable cancellation, which is the opposite of what a practice used to a GST free clinic would assume.

Travel and non-face-to-face time is the row to read closely. The template posts it to its own account at the GST free rate, and the reason on the row names the condition: GST free where the travel sits in the participant's plan and attaches to a listed support, taxable where it attaches to a non-listed one. For this profession that points at an item level override rather than the account default. The pages read here do not settle it, so it stays in the open questions below.

One invoice, two rates

The accounts only help if the invoice is split before it reaches them. An invoice covering a fortnight of support can carry a taxable session, a GST free Medicare session and a report, and the whole thing settles as one payment.

Treating the whole job as GST-free because the client is an NDIS participant is a compliance error, and one the ATO sees regularly in BAS lodgements.⁴

RSM is describing NDIS billing generally, not this profession. It lands harder here, because the profession that most often sits on a mixed invoice is the one whose default is taxable while its neighbours are not.

Practitioner and location are tracking, not accounts

A chart built this way answers what was supplied and at what rate. It does not answer who supplied it or where, and the fix for that is not more accounts. Tracking categories in Xero sources the limit of two categories per organisation, and the chart above leaves both free for practitioner and location.

Splitting revenue accounts by practitioner instead spends the accounts on a question tracking already answers, and doubles the chart every time somebody joins.

The deposit lands on a different leg

The chart also carries a clearing account per settlement rail, and those accounts have nothing to do with the tax question above. A clearing account holds a settlement the practice has already earned and posted as revenue, and every canonical template posts that leg as BAS excluded.

The rate belongs to the revenue leg underneath. Keeping the two apart is what lets a batched deposit be reconciled without reopening the treatment of every session inside it. How to set up a clearing account covers the mechanics, and agency-managed NDIS payments walks one deposit end to end.

What Ledger Map does with it

Ledger Map holds one standing map for the practice, approved before anything syncs. An exercise physiology line resolves through that map to an account and a tax rate, so the decision on this page is made once rather than invoice by invoice, and the template's own reason travels with the row.

Nothing here is a treatment the product chose. The accounts and the rates come from the canonical template the practice starts from, and the practice approves the map first. A line the map cannot resolve becomes a question with the options laid out rather than a silent posting, and each deposit is posted as one balanced document set, leaving one exact match in the bank feed for a person to accept. How it works shows the map and the approval step.

Questions

Which chart of accounts should an exercise physiology practice start from?
The NDIS plan-managed canonical template, rather than the general allied health one. It is the only one of the three that carries a separate non-listed revenue account under each management type, which is where an exercise physiology session lands. The one row to change is the private clinical default, which the template ships at the GST free rate for a provider whose therapy supports are listed.
Do I need separate revenue accounts for taxable and GST free sessions?
Splitting them at the account level is what lets an activity statement be built from the ledger rather than from memory. A practice can bill a taxable session and a session with a Medicare benefit payable in the same week, on the same participant, and sometimes on the same invoice. One account cannot hold two rates without something being reconstructed later.
Which account does an NDIS exercise physiology session post to?
In the NDIS plan-managed template it posts to the non-listed support account for the management type: one for agency managed, one for plan managed, one for self managed, each at GST on Income. The other two canonical templates hold no non-listed row, so the same session falls back to their funding source default at GST Free Income, which is the disagreement the GST page on this profession sets out.
Does a cancellation fee take the same tax rate as the session?
The template posts a short-notice cancellation claim to its own account at the tax rate of the original invoice line rather than a fixed rate, because the fee is consideration for the supply that was going to happen. For a taxable session that means a taxable cancellation.
How much does the tax cost on a claim priced at the limit?
Where GST applies to a support, the price limit for that support item is inclusive of GST, so the tax comes out of the claim rather than being added to it. A support claimed on the taxable code leaves one eleventh less on the revenue line than the same claim on the GST free code. No support item's limit is printed here: the pricing arrangements were read for that rule rather than item by item, and a limit moves on the agency's own cycle.

Sources

Open questions

No search snapshot was captured for this page's own query, so what the current results carry is inferred from the snapshot for the neighbouring treatment query rather than measured. The claim that no result prints an account code is a reading of that neighbouring capture, and it has not been checked against the results this page's own query returns.
No NDIS price limit appears above. The pricing arrangements were read for the rule that a limit includes GST rather than item by item, so the rate strip works a round number and says so on the plate itself.
Travel and non-face-to-face time posts at the GST free rate in the plan-managed template, and the reason on that row says the rate follows the support the travel attaches to. None of the pages read here settles the travel component of a non-listed support on its own, so the row is stated as it stands and the override is left to the practice's own adviser.
Supervision, NDIS report writing and therapy assistant time are left to the pages that own them. The tax office's assistant conditions are written around a listed health service, and this profession is not one, so what those conditions attach to here is an open question rather than an account.
The three ATO pages cited refuse automated fetches and were read through a signed-in browser on 3 Sep 2026. Each carries the last updated date it prints, and a reader checking the wording will need to open them the same way.

GST and health: other health services
Australian Taxation Office. Retrieved 3 Sep 2026. Source updated 12 Jun 2024.
primary
GST and health: medical services
Australian Taxation Office. Retrieved 3 Sep 2026. Source updated 12 Jun 2024.
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GST and health: National Disability Insurance Scheme
Australian Taxation Office. Retrieved 3 Sep 2026. Source updated 13 Jun 2024.
primary
Providing GST-free supplies to NDIS participants
RSM Australia. Retrieved 4 Sep 2026. Source updated 30 Jul 2026.
secondary
NDIS provider, plan managed, the canonical template
Ledger Map. Retrieved 3 Sep 2026.
primary
Allied health by funding source, the canonical template
Ledger Map. Retrieved 3 Sep 2026.
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Bulk payment requests, self help guide for providers, myplace provider portal, June 2025 edition
National Disability Insurance Agency. Retrieved 1 Oct 2025. Source updated June 2025.
primary
NDIS pricing arrangements and price limits 2025-26, version 1.1, read through an Internet Archive capture
National Disability Insurance Agency. Retrieved 4 Sep 2026. Source updated 14 Oct 2025.
primary
MBS item 10953, exercise physiology health service
MBS Online, Australian Government Department of Health. Retrieved 2 Sep 2026. Source updated 1 Jul 2026.
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Review

Last reviewed 3 Sep 2026 by Shane

General information for Australian allied health practices, not tax advice. Confirm a treatment with your BAS agent or accountant before you post it.

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