Employee reimbursements and GST

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Terms we use When we say: GST credits we are referring to the GST term input tax credits   purchases we are referring to the GST term acquisitions   sales we are referring to the GST term supplies.

If you are an employer who is registered for goods and services tax (GST), you may be entitled to GST credits for payments that you make to reimburse your employees (and their associates) for their expenses.

You can claim GST credits if you have relevant documents, such as receipts or tax invoices that were issued to your employee, and if the payments meet the requirements of the GST legislation. Your employee should provide these documents to you to substantiate their claims for reimbursement.

Last Modified: Wednesday, 17 February 2010