NDIS Buyer Due Diligence Checklist
Use this checklist to organise the questions and records you will want to review before committing to an NDIS business purchase. Work through it with your accountant, lawyer and, where relevant, a quality and safeguards specialist. Ask for anonymised or aggregate information first and escalate to more detailed records only as the deal progresses.
Privacy notice
Use anonymised, aggregate or redacted information wherever possible. Do not record participant names, NDIS numbers, health details or other personal information in this checklist. Disclosure of personal information during a sale is governed by the Privacy Act and your own privacy policy — a confidentiality agreement does not by itself authorise disclosure. See the OAIC's guidance on privacy when selling a business.
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Finance
| Done | Record / check | Why it matters | Suggested reviewer |
|---|---|---|---|
| Three years of profit and loss statements and balance sheets | Shows the earnings trend and whether recent results are typical | Accountant | |
| Reconciliation of NDIS claims to bank deposits for a sample period | Confirms reported revenue was actually received | Accountant | |
| Seller's proposed add-backs with supporting evidence | Normalised earnings are only as reliable as the evidence behind each adjustment | Accountant | |
| Aged receivables and any rejected or unpaid claims | Identifies cash that may not be collected and claiming problems | Accountant | |
| Tax lodgement status (BAS, PAYG withholding, superannuation) | Unpaid obligations can follow the entity in a share sale | Accountant / tax adviser |
Registration & compliance
| Done | Record / check | Why it matters | Suggested reviewer |
|---|---|---|---|
| NDIS Commission registration certificate, registration groups and ABN | Registration is linked to one ABN — confirm what you are actually acquiring | Lawyer / compliance specialist | |
| Most recent audit report, non-conformities and corrective action status | Open issues affect risk, cost and timing after settlement | Compliance specialist | |
| Summary of complaints, reportable incidents and Commission correspondence (de-identified) | Shows the quality and safeguards track record | Compliance specialist | |
| Worker screening records (counts and expiry dates, not personal files) | Every risk-assessed role needs a current clearance | Compliance specialist | |
| Plan for notifying the Commission of the change of ownership | The Commission asks to be notified as soon as possible after the earlier of becoming aware of, or the occurrence of, the change | Lawyer |
Workforce
| Done | Record / check | Why it matters | Suggested reviewer |
|---|---|---|---|
| Staff list by role, employment type, tenure and award (no names needed initially) | Shows capability, cost and key-person dependency | Employment lawyer / HR adviser | |
| Accrued leave and other entitlements balances | Treatment on transfer depends on the deal structure and the entitlement | Employment lawyer / accountant | |
| Award classification and pay-rate review for a sample of roles | Underpayment exposure can be significant | Employment lawyer | |
| Key personnel and their intentions after sale | Continuity of management often matters more than any single contract | Buyer / broker |
Participant continuity & privacy
| Done | Record / check | Why it matters | Suggested reviewer |
|---|---|---|---|
| Anonymised revenue by participant band and by support category | Tests concentration without exposing individuals | Accountant | |
| Service agreement template and how participants are informed of changes | Participants choose their providers; continuity cannot be assumed | Lawyer | |
| Privacy policy and data-handling practices | Personal information must be handled lawfully before and after settlement | Privacy / legal adviser | |
| Referral sources summary (types, not individuals) | Shows where new work comes from and how dependent it is on one relationship | Buyer / broker |
Leases & contracts
| Done | Record / check | Why it matters | Suggested reviewer |
|---|---|---|---|
| Premises leases, assignment clauses and landlord consent requirements | A lease may not transfer automatically | Lawyer | |
| Vehicle, software, insurance and supplier contracts | Change-of-control or assignment terms can affect continuity | Lawyer | |
| SDA or accommodation arrangements (if applicable) | Housing and support arrangements are often linked and need separate review | Lawyer | |
| Current insurance policies and claims history | Confirms cover and reveals past incidents | Insurance broker |
Transition
| Done | Record / check | Why it matters | Suggested reviewer |
|---|---|---|---|
| Deal structure decision: share sale or asset sale | Determines whether you keep the existing registration or must apply for your own | Lawyer / accountant | |
| Working capital and settlement definitions | The purchase price is not the only cash you need | Accountant | |
| First-90-day transition plan (communication, systems, compliance owners) | A written plan reduces disruption for participants and staff | Buyer |
General information only, current as at 26 September 2026. It is not legal, financial, tax or privacy advice — the right records and reviewers depend on your circumstances. For registration questions see the NDIS Commission's guidance on buying or selling a registered NDIS business.
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