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Support work is one of those fields people fall into as contractors rather than choosing it deliberately. You pick up shifts through a platform, a few direct clients follow, someone tells you to get an ABN, and suddenly you are running a small business without ever having decided to.
That is exactly how tax obligations get missed - not through avoidance, but because nobody explained them. If you are behind, this guide covers what actually applies and what catching up looks like, from overdue tax returns through to unlodged BAS.
Working under an ABN as a sole trader
Many support workers operate under an ABN as sole traders. That structure has one consequence that catches people out: nobody is withholding tax from what you earn. There is no employer quietly setting money aside for your return, so the whole amount you receive lands in your account and the obligation sits with you.
It also means lodging is not optional paperwork - it is how your position gets worked out. If several years have gone by without lodgement, you are in very common company, and the service page for overdue sole trader tax returns sets out how that gets handled.
GST registration and BAS lodgement
Income above the GST registration threshold requires GST registration and BAS lodgement. This is the point at which the obligations step up, and it is where a lot of support workers discover they should have been lodging BAS for several quarters.
If that is where you are, the unlodged BAS and the unlodged returns get dealt with as one piece of work rather than separately. The overdue BAS and GST page covers what that involves, and the guide on not being registered for GST is worth reading if you are unsure whether registration applied.
What counts as income
Platform income and direct client payments both count. Support workers frequently have a mix - shifts booked through a platform, plus clients who pay them directly - and it is a common assumption that only the platform side is visible or relevant.
Both go in. Working out the total is usually a matter of reconstructing it from bank statements and platform records rather than hunting for invoices, which is generally more manageable than people expect.
Deductions typically claimed
Deductions typically include travel between clients, training, phone and equipment. For someone driving between several clients a day, those items often add up to more than they assumed, which is one reason the net outcome of catching up is frequently less alarming than the fear of it.
- Travel between clients during the working day.
- Training relevant to the work you do.
- Phone use for work purposes.
- Equipment used in carrying out the work.
If your records are thin, that is workable. The guide on lodging without complete records covers how reconstruction works in practice.
What catching up looks like
Getting an NDIS support worker backlog cleared
Establish the full position
Outstanding returns, outstanding BAS, GST registration status and anything already on your ATO account.
Reconstruct the income
Bank statements and platform records, covering both platform income and direct client payments.
Identify the deductions
Travel between clients, training, phone and equipment, for each year being lodged.
Lodge returns and BAS together
Handled as one catch-up so the income reported across returns and activity statements is consistent.
Straightforward catch-ups are typically prepared and lodged within around five business days once records are received. Larger multi-year matters, particularly where several years of BAS are involved, usually take around two to three weeks.
Frequently asked questions
Do I need to lodge if I work under an ABN as a support worker?
Do I have to register for GST?
Does income paid directly by clients count?
What can I usually claim?
TaxNudge is a registered tax agent specialising in overdue tax returns, late BAS and ATO debt for individuals and small businesses. Fixed fees, zero judgment.
General information only - not personal tax, financial or legal advice. Consider your own circumstances or speak to a registered tax agent. Remission of penalties or interest and payment plans are decisions of the ATO and outcomes can't be guaranteed.