Australia home modifications: NDIS, aged care and tax

How to start an aged-care home modification request

Read the aged care home modifications guide for October 2026 AT-HM funding tiers, assessment steps, contributions and a quote checklist.

My Aged Care calls this service “home adjustments”. It can include smaller changes such as grab rails and larger changes such as ramps or level-access showers. The service includes a qualified health professional’s prescription and clinical support to check the modification is fit for its purpose.

1. Start with the correct assessment route. For first access to government-subsidised aged care, My Aged Care’s application page explains the age-and-needs check and assessment application. If you are already registered, have been assessed or need immediate care, follow that page’s direction to contact My Aged Care instead of using the first-time form.
2. Describe the everyday difficulty. Prepare your goals, preferences and current support. You can arrange a trusted person or interpreter to help with the assessment. The official preparation guide lists information to have ready and questions to ask.
3. Ask which programme and service have been approved. Home adjustments may be provided through the Commonwealth Home Support Program, Support at Home or Transition Care. The assessor determines eligibility. Ask what is prescribed, the available budget, any contribution and the next step before agreeing work.
4. Turn the approved scope into a practical plan. Record who arranges providers, permissions, itemised quotes and installation checks. Keep essential access and any temporary arrangements in the discussion.

My Aged Care excludes modifications that are not prescribed by a qualified health professional or exceed the provided budget. Ask the service to explain your specific approval and costs.

How the NDIS route differs

Plan NDIS complex home modifications in Melbourne with a step-by-step assessment guide, cost evidence and Victorian permit, practitioner and building insurance checks. The NDIS process is national; local property and building checks depend on the project.

Discuss disability-related goals with your my NDIS contact. NDIS distinguishes changes to the home from assistive technology placed in it, and considers whether a requested modification meets its funding criteria. Its home modifications guide explains the starting process.

For minor and complex modifications, NDIS requires a home modification assessment by a qualified occupational therapist. Written homeowner approval is needed where relevant. The assessment guidance explains evidence, consent and additional information for complex work, including itemised quotes or an accepted cost estimate.

Ask which category applies, who prepares the evidence and what must be agreed before work starts. NDIS and aged-care approvals have their own requirements; confirm the route that applies to your circumstances.

Tax: GST treatment and the closed medical-expenses offset

Check the tax treatment of the actual supply alongside its funding approval. A GST-free invoice and a personal income-tax deduction answer different questions.

When an NDIS supply can be GST-free

ATO’s NDIS guidance requires all four conditions:

1. An approved NDIS plan is in force.
2. The quoted supply fits the reasonable and necessary supports recorded in that plan.
3. A written agreement identifies the participant and those supports; it can involve an appropriate other party.
4. The supply fits the relevant GST-free determination and, where required, a related determination.

Home modifications appear in ATO’s determination examples, but the project must meet all the conditions. Confirm the rule for the actual supply date: the determination described by ATO currently covers supplies before 1 July 2027.

Products and other supply arrangements

ATO’s medical-aids rules require a product to be listed in the GST law or regulations, designed specifically for illness or disability, and not widely used by people without illness or disability. A qualifying product does not establish GST-free treatment for every construction service in the same quote.

For aged-care, private purchases or subcontracted work, ask the provider which rule applies to each supply, including any separate contribution or extra work.

The old medical-expenses tax offset is closed

ATO’s historical offset page covers 2015–16 to 2018–19 and says the offset is unavailable from 1 July 2019. Do not use an older offset article as a current home-renovation allowance. NDIS approval or GST-free treatment does not establish an automatic personal income-tax deduction.

Questions for the quote and invoice

• Which items attract GST and which are GST-free, and what is the basis for each decision?
• Does the written scope match the approved support, supplier agreement and amount you will pay?
• Have you retained supplier details, dated quotes, approvals, agreements, invoices and payment evidence?

Compare complete quotes, including any GST. ATO sources checked 22 October 2026. These are selected GST and historical-offset notes; ask ATO or your registered tax agent about any separate income-tax issue or rental/business use.

Bring one clear brief to the conversation

Record the task, resident’s choices, home ownership or tenancy, relevant measurements and existing support. List questions about owner consent, permits, cost exclusions, maintenance and review. Describe difficulties rather than staging an unsafe demonstration.

Questions before agreeing installation

Private insurance and injury claims

PrivateHealth.gov.au distinguishes hospital, extras and ambulance cover. An assessment benefit does not establish approval for building work. Keep an injury claim, private health benefit, NDIS approval and aged-care support separate; each has its own decision process.

Check Australian insurance and accident-claim questions and use the before-work checklist. Insurance section reviewed 21 October 2026.

Frequently asked questions