The Short Answer: Yes
If you provide NDIS supports as a sole trader or independent contractor, you need an Australian Business Number (ABN) to issue valid tax invoices. Under Australian tax law, any entity that carries on an enterprise is entitled to — and generally required to have — an ABN when invoicing for services.
Without an ABN on your invoice, the payer (whether a plan manager, the NDIA, or a self-managed participant) is legally required to withhold 47% of your payment for tax purposes. This is known as the "no ABN withholding" rule and can significantly delay or reduce your income.
Who Needs an ABN?
- Sole traders providing NDIS support services independently
- Independent contractors hired by NDIS providers or participants
- Small providers operating as a business entity (partnership, company, or trust)
If you are employed by an NDIS provider (i.e., you receive a payslip and they handle your tax), you do not need your own ABN — your employer handles invoicing on behalf of the business.
How to Register for an ABN
Registering for an ABN is free and can be done online through the Australian Business Register (ABR). The process takes about 10 minutes, and most applicants receive their ABN immediately. You will need your Tax File Number (TFN) and details about your business activity.
When registering, select "Sole Trader" as your business structure if you are working independently. Your ABN will be linked to your personal TFN.
ABN and GST — Are They the Same?
No. An ABN and GST registration are separate. Having an ABN does not automatically mean you need to charge GST. Most NDIS support workers with annual turnover under $75,000 are not required to register for GST. Read our guide to GST and NDIS invoicing for more details on when GST applies.
What Goes on an NDIS Invoice?
Your ABN must appear on every tax invoice you issue. Along with your ABN, a compliant NDIS invoice includes your name, the participant's NDIS number, the date of service, the correct PAPL billing code, hourly rate, hours worked, and the total amount. For a complete breakdown, see our free NDIS invoice template.
How CareVoice Helps
CareVoice stores your ABN during onboarding and automatically includes it on every invoice you generate. Just record a voice note about your shift, and CareVoice creates a compliant tax invoice with your ABN, the correct NDIS shift rates, and an AI-generated progress note — all in under 60 seconds.