Is a robotic pet GST-free for an NDIS participant?

A robotic pet sold to an NDIS participant is GST-free only when four conditions in the GST Act are all met, and it is the supplier, not the buyer, who works out whether to charge GST. The robotic pet prices on this site come from Australian retailer listings that include GST. This page explains the rules in plain terms. It is not tax advice, and the Australian Taxation Office is the authority on how GST applies to a particular sale.

Why do robotic pet prices include GST?

Under the A New Tax System (Goods and Services Tax) Act 1999, the GST on a taxable supply is 10% of its value, and the business making the sale must pay it. The retailer listings we use show prices with tax included.

Product	Listed price, GST included
Companion cat	$259 to $300
Companion pup	$269 to $315
MetaCat	$349 to $399
PARO therapeutic seal	From $6,500

These are retail listings checked in September 2026. A supplier that treats a sale to an NDIS participant as GST-free sets its own price for that sale.

The four conditions for a GST-free NDIS supply

The GST Act’s rule for NDIS supports (section 38-38) makes a supply GST-free only when all four of these are true.

Condition	What the Act requires	What it means for a robotic pet
1. Plan in effect	The supply is to an NDIS participant who has a plan in effect	Check the plan dates before ordering
2. Reasonable and necessary support	The supply is one of the reasonable and necessary supports specified in the statement of supports in the participant’s plan	Low-cost AT usually sits in the Consumables budget, so ask whether that is specific enough
3. Written agreement	A written agreement between the supplier and the participant or another person identifies the participant and states that the supply is of reasonable and necessary supports specified in the plan	Expect the supplier to ask for the participant’s details
4. A determined kind of supply	The supply is of a kind the Disability Services Minister has determined in writing	See the determination tables below

If any one of the four is missing, this NDIS rule does not make the sale GST-free. The NDIS says low-cost assistive technology is bought with the Consumables budget, and that participants need to tell the NDIA the types of low-cost AT they might need so these can be included in the plan. Whether that is enough for condition 2 is a judgement for the supplier and its tax adviser.

Where does assistive equipment sit in the NDIS GST-free determination?

The Minister’s determination is the GST-free Supply (National Disability Insurance Scheme Supports) Determination 2021. Its current compilation is dated 13 March 2025, after an amendment to its application period, and it covers supplies made from 1 July 2021 to 30 June 2027. It sorts supports into two tables.

Table	Examples of supports listed	When the supply is GST-free
Table 1	Household tasks; assistive equipment for recreation; management of funding for supports in a participant’s plan	When the first three conditions above are also met
Table 2	Assistance with daily personal activities; assistive equipment for general tasks and leisure, including assistive technology specialist assessment, set up and training; home modifications	Only when the supply is also covered by one of the care, residential care or health services GST-free determinations the instrument names, or a later replacement

Which row, if either, fits a particular robotic pet sale depends on how the support is described and supplied. That call belongs to the supplier and its tax adviser, or to the ATO if there is doubt. We do not give a view on any individual sale.

The phrase “assistive equipment for recreation” also appears in the NDIS supports lists as one of the assistive product categories. Our page on robotic pets and the NDIS supports lists explains those categories.

The written agreement and the documents that show it

The Act sets out what the agreement must do, not what form it takes. It must identify the participant and state that the supply is of reasonable and necessary supports specified in the participant’s plan, and it can be made with the participant or with another person.

Ask the supplier which document they use as the agreement, who needs to sign it and whether they want the plan’s start and end dates. Keep a copy with the invoice and the therapist’s recommendation, so the plan manager can see why the sale was treated as GST-free.

What a tax invoice for a robotic pet should show

The GST Act says a tax invoice must contain enough information to work out:

• the supplier’s identity and ABN
• what is supplied, including the quantity and the price
• the extent to which each supply is taxable
• the date the invoice was issued
• the amount of GST payable, if any
• that the document is intended to be a tax invoice.

For larger sales, at least one thousand dollars or a higher amount set by regulation, it must also show the buyer’s identity or ABN. A companion cat, pup or MetaCat costs less than that, so the buyer’s details are not a tax invoice requirement, although your plan manager may still want the participant’s name on it. For a taxable sale, the supplier must give you a tax invoice within 28 days of you asking for one.

Self-managed, plan-managed and NDIA-managed purchases

Plan management	Who pays the supplier	What to check about GST
Self-managed	You pay, then claim through the my NDIS portal or app	That the invoice shows the GST, or shows the sale as GST-free, before you pay
Plan-managed	Your plan manager, from the invoice and documents you send	That the plan manager accepts the supplier’s GST treatment
NDIA-managed	A registered NDIS provider, which claims directly from the NDIA	That the supplier is a registered provider

Whether you can use a given supplier also depends on registration; see our comparison of registered and unregistered providers. We could not find a statement on the NDIS low-cost assistive technology pages about whether the $1,500 limit is measured with GST included, so ask your plan manager how they apply it.

Questions to ask the supplier and plan manager before ordering

For the supplier:

1. Does the quoted price include GST?
2. Do you sell robotic pets to NDIS participants as GST-free supplies, and if so, which row of the determination do you rely on?
3. What written agreement do you need, and who signs it?
4. Is your business registered for GST, and what is your ABN?
5. Will the invoice show the participant’s name and a clear product description?

For the plan manager:

1. Is there enough left in the Consumables budget?
2. Do you compare the GST-inclusive price with the low-cost AT limit?
3. Is there anything else you need on the invoice?

Support coordinators and plan managers can send these questions with an enquiry from our page for coordinators and plan managers. Compare current prices on our robotic pet picks under the low-cost AT limit, and read how to claim a robotic pet from Consumables for the payment steps. When you are ready, request a robotic pet quote that sets out the GST treatment.

Request a free quote