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  • When you cannot claim a GST credit

    You cannot claim a goods and services tax (GST) credit:

    • if you are not registered for GST
    • for purchases that do not have GST in the price, including
      • where the sale to you is GST-free (such as basic foods)
      • where the sale to you is input-taxed (such as residential accommodation, bank fees and loan interest)
      • purchases from a supplier that is not registered or required to be registered for GST (and therefore cannot charge GST)
    • for wages you pay to staff (there is no GST on wages)
    • if you do not have a valid tax invoice for purchases that cost more than A$82.50 (including GST) when you lodge your activity statement, however, there are specific circumstances where GST credits can be claimed without a tax invoice.

    You also cannot claim GST credits for some purchases (even if GST is included in the price), including:

    • to the extent that a purchase is for a private or domestic purpose
    • to the extent that a purchase is for making an input-taxed supply (such as those associated with providing residential accommodation)
    • for real property purchased under the margin scheme
    • for some purchases that you cannot claim as an income tax deduction (such as entertainment expenses)
    • for the part of the purchase price of a car that is over the car limit amount for the relevant financial year
    • where the time limit for claiming a GST credit for the purchase has ended.

    See also:

    Last modified: 06 Aug 2019QC 22434