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  • When you cannot claim a GST credit

    You cannot claim a GST credit:

    • without a valid tax invoice
    • for purchases that do not have GST in the price
    • for wages you pay to staff (there is no GST on wages)
    • for motor vehicles priced above a certain limit.

    Goods and services that don't have GST in their price include:

    • GST-free items (such as basic foods)
    • Input-taxed items (such as bank fees and loan interest)
    • purchases from a business that is not registered for GST (and therefore cannot charge GST).

    You also cannot claim GST credits for the following, even if GST is included in the price:

    • purchases you intend to use for private or domestic purposes
    • purchases you intend to use to make input-taxed supplies, such as those associated with providing residential accommodation
    • some purchases that you can't claim as an income tax deduction, such as entertainment expenses
    • land purchases under the margin scheme.

    See also:

    Last modified: 16 Jun 2015QC 22434