{"id":17237,"date":"2026-05-21T15:52:51","date_gmt":"2026-05-21T10:22:51","guid":{"rendered":"https:\/\/befreeltd.com\/au\/?p=17237"},"modified":"2026-05-21T15:54:21","modified_gmt":"2026-05-21T10:24:21","slug":"hidden-gst-credits-for-ndis-provider","status":"publish","type":"post","link":"https:\/\/befreeltd.com\/au\/resources\/case-studies\/hidden-gst-credits-for-ndis-provider\/","title":{"rendered":"Identifying Hidden GST Credits in Solar-Offset Electricity Bills for an NDIS Provider"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\t\t\t\tA routine bookkeeping review uncovered unrecorded electricity invoices and potential missed GST credits across multiple NDIS properties, prompting a structured financial review and compliance remediation plan.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Client Snapshot\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Industry:<\/strong> NDIS & Disability Services
Geography:<\/strong> Regional Queensland, Australia
Operational Context:<\/strong> Management of multiple NDIS residential properties
Engagement Focus:<\/strong> Bookkeeping oversight, expense accuracy, GST compliance review<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

\n\t\t\t\t\t\t\t\t\tDuring a routine review of bookkeeping records across the organisation\u2019s property portfolio, Befree identified an inconsistency in how certain supplier invoices were being recorded in the accounting system. The issue related to electricity bills associated with properties equipped with rooftop solar systems, where solar feed-in credits often resulted in invoices showing a $0 payable balance. A closer review indicated that these invoices were not always being captured in the financial records, highlighting a potential gap in expense recognition and GST reporting.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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The Challenge<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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The organisation manages electricity accounts for multiple NDIS residential properties through Ergon Energy. Several of these properties have rooftop solar systems installed, meaning solar feed-in credits frequently offset electricity charges and produce invoices showing a $0 payable balance.<\/p>

During the review, it became evident that invoices with a zero payable amount were not consistently recorded in the accounting system. In one instance, the last recorded electricity bill for a property dated back to March 2024, despite ongoing electricity supply.<\/p>

Although the invoices showed no amount due, they still contained legitimate financial components, including electricity usage charges, meter service fees, GST components, and solar feed-in credits.<\/p>

Failure to record these invoices created potential risks, including understated electricity expenses, missed GST input tax credits, incomplete supplier expense history, and possible inaccuracies in BAS reporting. The pattern also suggested that similar treatment could exist across other properties within the portfolio.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Befree\u2019s Approach<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\tTo address the issue, Befree proposed a structured review designed to identify missing invoices and ensure accurate financial treatment.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Comprehensive Bill Review\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\nAll electricity accounts across the organisation\u2019s properties were identified and billing histories reviewed from March 2024 onwards, extending into prior periods where required. The review focused on identifying invoices showing $0 payable due to solar feed-in credits.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Portal Access and Invoice Retrieval\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\nAccess to the Ergon Energy online portal was obtained to download historical invoices directly from the supplier. These invoices were then cross-checked against accounting records to identify missing transactions.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Correct Accounting Treatment\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\nFor each $0 payable invoice identified, the correct accounting treatment was applied by recording the gross electricity expense, recognising solar feed-in credits separately, and capturing the associated GST input tax credits within BAS reporting.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Portfolio-Wide Review\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t\nTo ensure consistency, the review framework was extended across all properties, allowing the team to identify missing expense entries, unclaimed GST credits, and potential BAS adjustment opportunities.\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Opportunities Identified\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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