Guides · Checked against the ATO and the NDIS · Updated 13 Oct 2026
Tax deductions for NDIS support workers
What an independent support worker can usually claim (car, phone, insurance, protective gear, training), what you can't, and the records that back it up.
The short answer
As a sole trader you can generally claim the costs of running your support work. Each cost has to be for the work, and you need records to prove it. When something is partly private, like your phone, only the work share counts. Keep most tax records for 5 years; the NDIA says a longer period for NDIS providers' records, 7 years, is coming (the notes guide explains).
The rule behind every deduction
A cost has to be for your business to be deductible, and some business costs still aren't (training and home costs are covered below). If it's partly private, you claim only the business part, and you need records to prove it, such as receipts and invoices (the kilometres guide covers car records). The ATO asks you to keep most business records for 5 years.
When a cost is partly private, keep a record of how you worked out the work share as well as the bill, for example a month of your phone bill with the work calls marked. The ATO says the split must be fair and reasonable, and that you need records showing how you worked it out.
The ATO's guide for community support workers and direct carers is written for employees, but it's a good map of the costs that come with the job. Running your own business adds a few an employee doesn't have, such as your own insurance.
What support workers commonly claim
One item on this list needs care: training. A course that keeps up or improves the skills you use in your current work is generally deductible, but one that qualifies you for a new kind of work generally isn't. If you're not sure about a course, ask a registered tax agent.
Day-to-day costs are claimed in the year you incur them. Equipment that lasts, like a laptop or a phone handset, is generally claimed over time, though a small business may be able to claim the business share straight away under the simplified depreciation rules. Ask a registered tax agent which applies to you.
- Car costs for work travel (the kilometres guide covers the two methods).
- The work share of your phone and internet.
- Business insurance, such as public liability and professional indemnity.
- Protective items you use at work, such as gloves and masks.
- Courses that keep up or improve the skills you use now.
- Personal super contributions, but only after your fund acknowledges your notice of intent (the super guide covers the other conditions).
Each work cost only to the extent it's for your work, and only with a record.
What you can't claim
Ordinary, everyday clothes: the ATO's clothing page, written for employees, says you can't claim buying, hiring, repairing or cleaning conventional clothing. Trips between home and a regular place of work, which the ATO's trips page, also written for employees, treats as private except in limited circumstances (the kilometres guide covers those, and trips for a home-based business). And the private share of anything you use for both, like the personal part of your phone bill.
Entertainment, including your own food and drink while you're out with a participant. The ATO's business deductions page lists entertainment as not deductible, and its carers guide gives the examples of a worker's own cinema ticket, and their own coffee and cake bought while out with a client.
Personal services income: a rule that can limit your deductions
If your income comes mainly from your own personal effort, the ATO's personal services income rules may apply. If they do, your deductions are generally limited to those an employee could claim. For an employee, the ATO says that generally rules out the occupancy costs of your home (rent, rates, mortgage interest and house insurance premiums), unless part of it is a place of business. That isn't a list of home costs you can claim when the rules don't apply: ask a registered tax agent before claiming any part of your rent, mortgage interest or rates.
Sources: ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/income-and-deductions-for-business/deductions · ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/income-and-deductions-for-business/deductions/deductions-for-other-operating-expenses · ato.gov.au/law/view/document?docid=TXR/TR20243/NAT/ATO/00001 · ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/clothes-and-items-you-wear-at-work/clothing-laundry-and-dry-cleaning-expenses · ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/work-related-deductions/cars-transport-and-travel/trips-you-can-and-can-t-claim · ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/income-and-deductions-for-business/deductions/deductions-for-motor-vehicle-expenses/motor-vehicle-expenses-for-a-home-based-business · ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/record-keeping-for-business/overview-of-record-keeping-rules-for-business · ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/guides-for-occupations-and-industries/a-d/community-workers-and-direct-carers-income-and-work-related-deductions · ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/mytax-instructions/2026/income/sole-trader-and-business-income-or-losses-and-partnership-distributions/personal-services-income · ato.gov.au/forms-and-instructions/superannuation-personal-contributions-notice-of-intent-to-claim-or-vary-a-deduction · ndis.gov.au/ndis-laws/securing-ndis-future-generations
Kelpie Support keeps your receipts and kilometres alongside your invoices, ready for tax time. See Kelpie Support →