FACT SHEET
Claiming Client Meal & Entertainment Expenses
For Disability Support Workers in Business
Can You Claim Meals and Entertainment?
Yes – if ALL of the following apply:
1. The cost was incurred while supporting the client.
2. The cost was charged to the NDIS and included in your income.
3. The expense was not for your own benefit (i.e. not private).
4. The activity is part of your service delivery, not for entertainment or goodwill.
Example
You take a client to lunch as part of their NDIS plan goals.
- Cost of client’s meal: $25
- Charged to NDIS & included in your income? Yes
- Deductible? Yes
You cannot claim your own lunch. That’s private.
What You Can’t Claim
- Your own meal (even if with client): Not deductible (private entertainment)
- Client meal not charged to NDIS: Not deductible (no income earned)
- Expenses paid directly by NDIS: Not deductible (you didn’t incur the cost)
Recordkeeping Checklist
- Keep receipts and match them to the relevant NDIS invoice
- Document the purpose (e.g. “client support – social outing”)
- Track expenses clearly using software or manual categories
- Keep client care notes that support the connection to the service
ATO Position
You can claim the cost if:
- It was incurred to gain assessable income
- It is not private in nature
- It is part of delivering your service
Deductibility Summary Chart
Prepared 28 May 2025
Disclaimer: The above information has been prepared by LCB Accounting Solutions for the exclusive use of its clients. The information contained in this article should not be relied upon as legal authority when determining your eligibility to any of the tax concessions it contains and as such you should make enquiries as to what is currently applicable and relevant to your particular circumstances.