KPMG Australia’s report provides recommendations on incentivising Individualised Living Arrangements (ILAs) through Australia's tax and transfer system.
ILAs are a contemporary model of disability support whereby a person with disability (Individual) lives with an unrelated supporter (Live-In Supporter). These are arrangements designed around the Individual and are intended to offer more than just assistance or support, but real connections and relationships in community. However, this form of housing and living support is underutilised in Australia.
KPMG's report cites analysis by the Summer Foundation that find ILAs to be a cost-effective form of living support and typically cheaper than traditional group homes. In particular, the Summer Foundation analysis finds that the Australian Government could save about $260 million over 5 years if 500 more people each year live in ILAs, rather than living in group homes.
About this report
As the cost of the NDIS continues to escalate, government and stakeholders acknowledge that the NDIS needs to be more sustainable. KPMG therefore considers that the growth of ILAs should be supported.
In order to ensure ILAs can be more readily accessible and attractive, KPMG recommends concessionary tax treatment should be made available for Live-In Supporters.
In the report, KPMG recommends the implementation of a specific tax concession, modelled on the UK approach, to allow Live-In Supports the choice to adopt a simplified tax treatment, where the payments received under ILAs are tax exempt, up to a safe harbour cap.
Download our report to find out more

Tax concession recommendations for live-in supporters
Get in touch
- Alia Lum
- Daniel Hodgson