THE SDA HOUSING PODCAST
The SDA Housing Podcast is a leading voice in the Specialist Disability Accommodation (SDA) sector, delivering in-depth discussions, expert insights, and the latest updates related to housing solutions for people with disabilities. Through interviews with industry leaders, advocates, and lived-experience voices, we explore policy developments, innovative best practices, and real-world stories shaping the future of disability housing.
Listeners will gain valuable knowledge on emerging trends, sector challenges, and inspiring success stories, making this podcast an essential resource for investors, providers, advocates, and anyone passionate about inclusive housing.
Debbie – General Manager, NDIS Property Australia:
With over 20 years of expertise in tourism, finance, and property, Debbie has played a pivotal role in transforming NDIS Property Australia from a two-person team to a 22-member powerhouse. Her leadership drives the successful marketing, sales, and development of SDA properties nationwide, working closely with builders, designers, lenders, and support providers to ensure high-quality, compliant housing solutions.
Minh – Founder, NDIS Property Australia:
A visionary in the SDA space, Minh is dedicated to accelerating the delivery of purpose-built disability housing across Australia. By fostering collaboration among stakeholders, investors, and NDIS participants, he champions choice, control, and dignity for people with disabilities, ensuring they have access to homes that truly meet their needs.
Together, Debbie and Minh are committed to ethical, sustainable, and impactful solutions in the SDA sector, bridging gaps and driving meaningful change.
Engaging with the SDA Community:
Each week, we feature guest speakers from across the sector, sharing their expertise, experiences, and contributions to social impact in SDA. From innovative housing designs to policy advocacy, our conversations highlight how we can collectively improve living options for NDIS participants.
As the SDA landscape evolves, we invite you—our listeners—to join us on the journey. Whether you're an investor, provider, advocate, builder, developer, parents of participants, or simply passionate about inclusive housing, this podcast equips you with the knowledge to make a difference in the lives of People with Disabilities (PWDs).
Share Your Story:
Have an SDA journey you’d like to share? We’d love to hear from you!
📞 Call us: 1300 254 397
📧 Email us: podcast@ndis.property
🌐 Visit us: www.ndis.property
Join the conversation and help shape a more inclusive future in disability housing.
THE SDA HOUSING PODCAST
EPISODE 155 - Tax Implications: Claiming GST, Input Tax Credits, ATO etc
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Today Minh and Jess try to navigate the environment of Input Tax Credits, GST Free supplies and claiming for GST within the specific lens of investing in SDA (What are these concepts? When do they apply? When and for what can you claim?).
Thanks to some determinations and ATO rulings - this area has become somewhat complex. With the ATO determining that "the owner must be a registered SDA Provider", some investors have been undertaking the process to become a registered SDA Provider themselves, in order to claim back GST on constructions. This flows on to traditional SDA Providers, as they need to develop complex corporate/leasing structures to enable the Investor/Owner to claim said GST/tax credits.
We go over topics such as:
- Input Tax Credits and GST free supplies (and what are they in an SDA property sense)
- Factors which have the ability to affect whether or not you would be able to claim for GST on the build of a SDA property
- Ongoing taxation considerations for when the SDA is tenanted, and best practice for claiming GST in this scenario
- Specific reference to key ATO published decisions about GST in building SDA and the NDIS minister's determination about SDA services their treatment with respect to GST
- Things to consider asking your financial/tax adviser/accountant about this unique topic in SDA property, to make sure they are giving you the most comprehensive tax advice possible for your individual situation
For owners to obtain the benefit of the GST exemption in the context of claiming back GST on construction costs, the ATO has determined that the owner must be a registered GST provider. As a result, Owners have been registering to provide SDA and requiring traditional SDA Providers to enter into complex structures to enable the Owners to claim the tax credits. The SDA Price Guide has now been updated to provide a seperate base price for dwellings constructed after 1 July 2023 , where Tax Input Credits have not been collected. SDA Providers & Owners will need to consider how these additional amounts are factored into payment structures moving forwards.
Changes in SDA Pricing Determination:
Let's be honest, one slight downside is that figuring out the right SDA price for each dwelling has just become a bit trickier. Starting from July 1, 2023, SDA prices will take into account the Goods and Services Tax (GST) position of each dwelling's delivery. The idea is that if the owner of the dwelling claimed GST input tax credits for the GST paid on the purchase price or construction costs, well, that will affect the pricing. The NDIA have acknowledged they've made this part more complicated, it will be one area to watch as the changes are implemented, given the NDIA have historically found administering their funding systems and changes difficult.
As always, we are not providing financial/tax/legal advice - we are just trying to bring as much *relevant* information as possible to people in the SDA space where information and answers aren't always easy to find.
DISCLAIMER:
Information contained in this podcast is general in nature only. It does not consider the objectives, financial situation, or needs of any particular person. You need to consider your financial situation and needs before making any decisions based on this information and should seek independent and professional advice for your personal circumstances.
NDIS PROPERTY AUSTRALIA:
Our team conducts thorough research on Specialist Disability Accommodation (SDA) and provides appropriate technical advice through premium and strategy-based solutions. We also use complex feasibility calculation spreadsheets to help investors understand the expected annual income of an SDA dwelling, the timeline stages of construction of their property, as well as revealing the hidden costs. By staying up-to-date with the latest SDA data and pricing payments information, we help clients make better-informed decisions and achieve their investment goals.
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