Search for
	In: ato.gov.au Individuals section only	Advanced search Search tips

> > Tax topics A-Z > >

What do you want to do?
Fill in your tax return
Lodge your tax return
Work out your tax
Make a payment or receive a refund
Get a tax file number or Update your details
Check your superannuation
Find a rate or calculator
Find a form or publication
Fix a problem
Get help

Your situation
Where do I start?
Employment
Studying and student debt
Investment & superannuation
Youth
Families
Travelling/international
Other situations

Tax topics A-Z
A-I
L-Z
List all

Law, rulings & policy
Legal Database
Law
Rulings & ATO view
ATO policy & guidelines

Compliance issues
Our Compliance program
How we make it easier for you to comply
Tax planning & schemes
Tax evasion & crime
Objections, amendments & reviews

Community consultation
About consultation
Consultative forums

GST Guide: Mergers and acquisitions - claiming input tax credits

What this guide is about

This guide will explain how you, as an entity, can claim input tax credits for acquisitions associated with merger and acquisition (M&A) activity.

Last Modified: Wednesday, 20 February 2013

Table of contents

What this guide is about

Why we are publishing this guide

Who this guide is for

What we mean by M&A

Assumptions we have made

Difficulties in determining input tax credit entitlements in M&A transactions

M&A activity may include a number of phases

Working out whether acquisitions that relate to an M&A activity are for a creditable purpose

When an acquisition is considered 'too remote' to relate to a potential M&A transaction

When an acquisition is no longer considered 'too remote' to relate to a potential M&A transaction

Claiming input tax credits for an acquisition that is remote from a potential M&A transaction

Claiming input tax credits for an acquisition that is no longer remote from a potential M&A transaction

Integration costs

More information

Give us your feedback

© Australian Taxation Office for the Commonwealth of Australia