Templates
NDIS provider chart of accounts for Xero
An NDIS chart of accounts pairs two revenue accounts for each management type: one for listed health services, one for non-listed supports. Listed supports post at GST Free Income. Non-listed supports post as taxable until all four conditions of the NDIS test are shown for that support item. Four clearing accounts sit beside them, one per settlement rail, each posting at BAS Excluded.
Key facts
- What the chart holds
- Fifteen revenue accounts and four clearing accounts, sixteen revenue rows behind them, and four settlement rails modelled4
- The pairing
- One listed account and one non-listed account for each of agency managed, plan managed and self managed work4
- Listed supports
- Post at GST Free Income, on the listed health service route, whose three conditions name the service and the professional rather than the funder2
- Non-listed supports
- Post as taxable, because the four conditions have to be met for that support item before the rate changes1
- The condition to check first
- The written agreement, which the template's own review checklist calls the central risk on every non-listed support account4
- What to keep on file
- A written agreement identifying the participant and stating the supply is under their NDIS plan, plus evidence the plan was in effect and the support was funded in it6
- Cancellation claims
- Sit in their own account with no fixed Xero rate, because the template says the fee matches the original invoice line4
- On the claim file
- Each line carries GSTCode P1 taxable, P2 GST free or P5 out of scope, and UnitPrice is the price per unit sold or the hourly price of the service8
- The clearing side
- Four accounts, one per settlement rail, every one of them posting at BAS Excluded4
What an NDIS chart has to separate that others do not
Most allied health charts of accounts separate revenue by who pays. An NDIS provider needs that split and one more on top of it, because two lines billed to the same participant, paid by the same plan manager, in the same week, can carry different tax rates. The rate follows the support, not the funder.
So the chart carries three separations at once. Fold any of them and the answer goes missing at the BAS, in an audit, or when the owner asks which service line pays for itself.
- By management type, because agency managed, plan managed and self managed work is owed by three different debtors and settles on three different clocks.
- By whether the support is a listed health service, because that decides the tax rate and the two answers are opposites.
- By settlement rail, because the bank line comes from whichever system produced the payment, and that is a separate question from either of the first two.
Plan management revenue, support coordination revenue, and direct provider revenue all sit in one ledger account, hiding margin by service line.7
One listed account and one non-listed account, three times
This is the part of the chart that does the work. Each management type gets two clinical revenue accounts rather than one. The funder default row takes the listed health services, and a second row takes the supports that are not on the list. Coding a line then answers the GST question by choosing an account, which is a decision a receptionist can make correctly.
| Management type | Row | Account | Xero tax rate |
|---|---|---|---|
| NDIS agency managed | Funder default row | 401 NDIS agency-managed, listed supports | GST Free Income |
| NDIS agency managed | Non-listed supports | 402 NDIS agency-managed, non-listed supports | GST on Income |
| NDIS plan managed | Funder default row | 403 NDIS plan-managed, listed supports | GST Free Income |
| NDIS plan managed | Non-listed supports | 404 NDIS plan-managed, non-listed supports | GST on Income |
| NDIS self managed | Funder default row | 405 NDIS self-managed, listed supports | GST Free Income |
| NDIS self managed | Non-listed supports | 406 NDIS self-managed, non-listed supports | GST on Income |
Read it in pairs. Within a pair the funder is the same and the rate is opposite. Across pairs the rate is the same and the debtor is different. One NDIS income account expresses neither. Three, one per management type, express only the second.
Why management type still gets its own account
Management type does not change the tax rate. It changes who owes the practice money and when it arrives, which is worth its own account. Agency managed work is claimed from the agency and paid in a batch. Plan managed work is invoiced to a commercial third party on its own terms. Self managed work is paid by the participant.
The tax office defines the recipient of the supply as whoever engages the practitioner, which in a plan managed arrangement is the participant. A plan manager that holds the funds and pays the invoice does not become the recipient by paying, and the tax office says so directly.
Under normal circumstances, supplies of NDIS supports are made to the participant, not to the plan manager.1
The four conditions behind the non-listed account
The second account in each pair exists because a support the scheme funds is not GST free just because the scheme funds it. All four of the following have to hold, and the fourth is the one that catches practices out.
- The participant has an NDIS plan in effect.
- The supply is of reasonable and necessary supports specified in the statement of supports in that plan.
- There is a written agreement between the provider and the participant, or another person such as a plan management provider registered with the agency.
- The supply is covered by one of the tables in the determination the tax office names, which applies to supplies made on or after 1 July 2021 and before 1 July 2027.
The written agreement does not have to be one document. The tax office accepts a combination, such as letters between the parties and the invoices the practice issues, on paper or electronic. It has to identify the participant and state that the supply is one of the reasonable and necessary supports in their plan.
The example that shows where the line falls
The tax office publishes a worked example that decides the fourth condition on where the service was delivered. A participant has exercise physiology in his plan and attends a clinic for it. No Medicare benefit is payable. The first three conditions are met and the fourth is not, so the supply is not GST free on this route.
The reason is narrow. Behavioural and therapeutic supports sit in the second table, and an item there only counts when the supply is also covered by one of three other determinations, which for this service means a residential care setting. The same therapy in a residential care facility reaches a different answer.
A listed health service takes another route. Physiotherapy, occupational therapy, psychology, speech pathology, podiatry, dietary and social work are on the tax office's list, and a listed service delivered by a recognised professional as appropriate treatment is GST free without the four conditions being reached. The list is closed: a service similar to a listed one is not a listed one.
Four rows off the standing map
The first two rows are the pairing. Same participant, same plan manager, two accounts, two rates. The third row is the same non-listed support under a different management type, which keeps the debtor split intact underneath the GST split. The fourth is the row that has no fixed rate at all.
The row that carries no fixed rate
Cancellation and short notice claims get their own account, and the template puts no Xero tax rate on it. The fee replaces a session, so it follows that session: a cancelled listed support is GST free, a cancelled non-listed support is taxable. One rate on the account would settle a question the claim itself answers.
That is why the template asks for an item level override here rather than an account level default, and it is the one row in the canonical set whose tax type is a sentence rather than a code.
The rest of the revenue side
The remaining revenue accounts cover the private and other third party payers a mostly NDIS practice still sees, plus the NDIS work that is not a one-to-one clinical hour: reports, training, cancellations, travel, group programs and other income.
| Code | Account | Xero tax rate |
|---|---|---|
| 400 | Clinical services, private patients | GST Free Income |
| 407 | Clinical services, other third-party payers | GST Free Income |
| 420 | Reports, assessments and progress notes for third parties | GST on Income |
| 421 | Training and capacity-building workshops | GST on Income |
| 422 | Cancellation and short-notice claims | matches the original invoice line's tax type (not a fixed Xero code) |
| 423 | NDIS travel and non-face-to-face supports | GST Free Income |
| 424 | Group programs, listed supports | GST Free Income |
| 425 | Group programs, non-listed supports | GST on Income |
| 460 | Other income | GST on Income |
Reports are the open one. A report a school, an insurer or a court asked for is a supply to that third party and taxable. A report funded in the plan as part of a therapy support reads differently, and the template flags it for a decision per practice. Training sits on the taxable side by default even when the scheme funds it.
One clearing account per settlement rail
The clearing side answers a different question, and the template keeps the two apart. A clearing account is chosen by whatever produced the bank line, not by who funded the service, so the count follows the rails. All four are bank type accounts, which is what Xero needs for fee lines and transfers.
| Account | Settlement rail | Xero tax rate |
|---|---|---|
| 100 NDIA clearing | NDIA | BAS Excluded |
| 101 Plan manager clearing | Plan managers | BAS Excluded |
| 102 Private and self-managed card and EFTPOS clearing | Private and self-managed card or EFTPOS | BAS Excluded |
| 103 Online payments clearing (Stripe) | Stripe | BAS Excluded |
Note the rate column. Every one posts outside the BAS, because the money was already earned and already coded on the invoice. The tax question was answered on the revenue leg, and a settlement does not re-open it.
One shared account per rail is the default, and a single plan manager large enough to dominate the ledger is the case for a dedicated one. The allied health template numbers the same plan manager account differently, so a chart copied between practices should be read rather than assumed.
What the template hands a BAS agent
The template carries its own review checklist, so the questions a reviewer would otherwise reconstruct are written down beside the accounts they belong to. It flags these areas.
- Non-listed NDIS supports
- NDIS written service agreements
- NDIS report writing
- Cancellation and travel tax follows the underlying support
- Plan manager clearing granularity
- Xero's 50-invoice batch deposit limit
- Funder shortfall write-offs
This is the template's central risk: confirm, per support item, that a written service agreement exists and the support is covered by the Supports Determination's tables before treating any non-listed support as GST-free (accounts 402, 404, 406, 425).4
None is answered here. They are where a chart of accounts stops being a list and becomes a set of decisions a practice owns.
What Ledger Map does with it
This template is a starting point the practice approves, not a setting the product applies. Once approved it is the standing map: a billed line resolves to an account and a tax rate through it, and a line the map cannot resolve becomes a question with the options laid out rather than a posting nobody chose.
On the deposit side, each settlement is posted as one balanced document set against the rail's own clearing account, which leaves one exact match in the bank feed instead of a pile of part payments. You can see the shape of that in how it works.
Questions
What accounts does an NDIS provider need in Xero?
Two clinical revenue accounts for each management type, one for listed health services and one for non-listed supports, which is six. Then accounts for the work that is not a clinical hour: reports, training, cancellations, travel, group programs and other income. Then one clearing account per settlement rail, and a funder shortfall account for short paid claims.
Is NDIS income GST free?
Some of it. A listed health service such as physiotherapy, psychology or speech pathology supplied to the patient by a recognised professional as appropriate treatment is GST free, and the funder paying the invoice does not change that. A support that is not on the list is taxable unless all four conditions are met for that support item, including a written agreement and coverage by the determination. The tax office's own example has exercise physiology in a clinic failing the fourth condition.
Why split NDIS revenue by management type if the tax rate is the same?
Because the debtor and the timing differ. Agency managed work is claimed from the agency and paid in a batch, plan managed work is invoiced to a commercial third party with its own terms, and self managed work is paid by the participant. Three accounts give an aged receivables answer by payer that one account cannot.
Where does a plan manager deposit post?
To the plan manager clearing account, at BAS Excluded, because the payment is a settlement of invoices already raised. The revenue and its tax rate were decided when the invoice was coded. The deposit clears back to nil as the run is matched against the invoices behind it.
What is the most common NDIS GST mistake?
Treating everything the scheme funds as GST free. The second is a missing written agreement, which the template's review checklist puts first and a provider guide calls the condition most providers skip. Pairing a listed and a non-listed account for each management type catches the first at the coding step rather than at the BAS.
Sources
Open questions
- No search results snapshot was captured for this page's target query, so the answer landscape behind it is drawn from the research corpus rather than from a reading of the current top results. A reviewer should capture one before this page is published.
- Report writing has two readings. A report a third party asked for is taxable, and a report funded in the plan as part of a therapy support is arguably not. The template flags it for a decision per practice and this page leaves it open.
- Whether a given non-listed support is covered by the determination is a judgement per support item, and the tax office's own example turns on where the service was delivered. The page states the test and the template's taxable default rather than a verdict on any one support item.
- Supervision and therapy assistant time are unsettled in the research corpus and are not answered here.
- The determination behind the fourth condition applies to supplies made before 1 July 2027, so the non-listed side of this chart carries a review date rather than a permanent answer.
- Whether a practice writes off a funder shortfall at all, and at which tax rate, is a practice decision. The chart names the account and stops there.
- How often a missing written agreement is the reason the tax office finds an exemption fails is recorded in the research corpus but is not stated on any source this page could read in full. The page names the written agreement as the condition to check first and does not rank it.
- GST and health: National Disability Insurance Scheme
Australian Taxation Office. Retrieved 3 Sep 2026. Source updated 13 Jun 2024.
primary
- GST and health: other health services
Australian Taxation Office. Retrieved 3 Sep 2026. Source updated 12 Jun 2024.
primary
- GST and health: recipient of the supply
Australian Taxation Office. Retrieved 3 Sep 2026. Source updated 12 Jun 2024.
primary
- Bulk payment requests, self help guide for providers
National Disability Insurance Agency. Retrieved 1 Oct 2025. Source updated Jun 2025.
secondary
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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