• Skip to main content
  • Skip to primary sidebar
  • Skip to footer

Shuriken Consulting

beyond the numbers

  • Pay your Bill
  • Tax Calculator
  • Contact Us
  • Services
    • Setup
    • Company Setup
    • Education
    • Finance
    • Insurance
    • Compliance
    • Bookkeeping
    • Tax and Accounting
    • Cloud Accounting
    • SMSF
    • Growth
    • Advice
    • Business Structure
    • Business Valuations
    • Wealth Team
  • Allied Health Hub
  • Shuriken Dojo
  • Tools
    • Pay your Bill
    • Tax Calculator
  • About
    • Privacy
  • Contact Us
    • Sydney CBD
    • Hornsby
    • Dural
    • Manly

Andrew Jeffers CEO / August 11, 2026

The NDIS Functional Capacity Assessment Problem — What Practice Owners Need to Know

Functional Capacity Assessments (FCAs) have been one of the most lucrative revenue streams in allied health over the past five years. A single FCA can generate $1,500–$4,000 in billable time. For practices with high NDIS caseloads, FCAs became a significant portion of revenue — sometimes 20–30% of total billings.

That model is changing. The 2026 NDIS reform legislation has put FCAs directly in the crosshairs, and the financial implications for allied health practices that have built revenue around them are significant. This is what you need to understand — and what to do about it.

What’s Changing with NDIS FCAs

The Securing the NDIS for Future Generations Bill introduces three changes that directly affect FCA revenue:

  • Unscheduled plan reassessments restricted: From seven days after Royal Assent, only participants (not providers) can request unscheduled plan reassessments. The provider-initiated reassessment model — where a practice writes an FCA recommending more therapy hours, then delivers those hours — is effectively ended.
  • New evidence hierarchy: From 1 February 2027, the NDIA must consider published, peer-reviewed research first. FCAs built primarily on clinical observation will face a structural challenge if the recommended supports lack a published evidence base.
  • Budget resets: Capacity Building Daily Activity (CBDA) budgets are being cut 10% from 1 October 2026. Participants have less to spend on therapy, which reduces the commercial case for high-cost FCAs.

The Financial Impact on Your Practice

If FCAs represent 20% of your practice’s NDIS revenue, and NDIS represents 60% of total revenue, then FCAs are 12% of your total revenue. The question is: how much of that FCA revenue was driven by provider-initiated reassessments?

For practices where the answer is “most of it,” the revenue impact is material. Here’s how to model it:

  • Calculate your FCA revenue for the last 12 months
  • Identify what percentage was for new plans vs reassessments
  • Of the reassessment FCAs, identify what percentage were provider-initiated
  • That number is your at-risk revenue from the legislative change

For a practice generating $200,000 in annual FCA revenue with 60% from provider-initiated reassessments, the at-risk revenue is $120,000. At a 20% EBITDA margin, that’s $24,000 in EBITDA at risk — and at a 3× valuation multiple, $72,000 in practice value.

Tax and Structure Implications

FCA revenue has specific tax characteristics that practice owners need to understand as this revenue stream changes:

  • GST treatment: NDIS-funded FCAs are GST-free. If you diversify into private FCAs (WorkCover, insurance, private clients), those are subject to GST. A shift in revenue mix changes your GST position.
  • Trust distributions: If FCA revenue was a significant driver of trust income, a reduction in FCA revenue means lower distributions. Review your distribution strategy before 30 June.
  • Contractor arrangements: Many practices use contractor psychologists or OTs for FCAs. If FCA volume drops, contractor arrangements that were commercially viable may become loss-making. Review contractor agreements now.

What to Do Now

  • Model your FCA revenue exposure using the framework above
  • Diversify into participant-initiated FCAs, private assessments, and WorkCover
  • Review contractor arrangements that depend on FCA volume
  • Ensure your FCA reports integrate published evidence — the new evidence hierarchy rewards this
  • Take the free CARE Assessment to score your practice’s Risk & Resilience dimension and identify your NDIS reform exposure

See also: NDIS Pricing 2026-27 Financial Impact | Should My Practice Register with the NDIS?

Filed Under: Allied Health, Business Growth, Business Valuation, NDIS, Psychology Tagged With: Allied Health

Primary Sidebar

Recent Posts

  • Selling Your Allied Health Practice: The Complete Financial Guide to Maximising Your Exit
  • NDIS Audit Readiness for Allied Health Practices: What You Actually Need
  • Support at Home for Allied Health Providers: The Financial and Tax Guide
  • Allied Health Workforce: The Recruitment and Retention Cost Most Practice Owners Underestimate
  • The NDIS Functional Capacity Assessment Problem — What Practice Owners Need to Know

B1G1

“Imagine if every time you made a step forward in your business, it had an unimaginable impact on the lives of others…”

Footer

Services

  • Company Setup
  • Education
  • Finance
  • Insurance
  • Bookkeeping
  • Tax and Accounting
  • Cloud Accounting
  • SMSF
  • Advice
  • Business Structure
  • Business Valuations
  • Digital Marketing
  • Shuriken International
  • Events

About Shuriken

Shuriken Advisory Group is Australia’s specialist commercial advisory firm for Allied Health practice owners — combining accounting, tax, NDIS advisory, financial planning and exit strategy under one roof.

We work with physiotherapists, occupational therapists, psychologists, speech pathologists, podiatrists, exercise physiologists, dietitians, chiropractors, osteopaths and NDIS providers across Australia.

Learn More About Shuriken

NSW Business Chamber Member

Contact Us

Sydney CBD

T: 1300 886 066 or (02) 9114 8544

Hornsby

T: (02) 9485 3400

Dural

T: (02) 9651 2288

Endorsal

  • News
  • Events
  • FAQs
  • Contact Us
Terms of Use Privacy Policy Disclaimer