• 6.8. Is a GST registered superannuation fund entitled to input tax credits?

    Non-interpretative – straight application of the law

    Yes, to the extent that the acquisition does not relate to the making of financial supplies.

    For example, if the superannuation fund leases out commercial premises and incurs GST on rental management fees, the superannuation fund may be entitled to the input tax credit in relation to the GST paid (to the extent that the acquisition is a creditable acquisition).

      Last modified: 24 Jun 2015QC 16359