Claiming GST credits for goods you import

For Goods and Services Tax (GST), Luxury Car Tax (LCT) and Wine Equalisation Tax (WET) purposes, from 1 July 2015, where the term ‘Australia’ is used in this document, it is referring to the ‘indirect tax zone’ as defined in subsection 195-1 of the GST Act 1999.

If you are seeking to claim a GST credit for the GST you were liable to pay on a taxable importation, you must be the importer of the goods and import the goods solely or partly for a creditable purpose.

Even if your name appears as 'owner' on the import declaration, this may not mean you are the importer for the purpose of claiming a GST credit on the taxable importation.

There are some situations where you are liable to pay the GST on a taxable importation, but you are not entitled to claim the corresponding GST credit:

• Importer for the purpose of claiming GST credits
• Situations where you are not entitled to GST credits
• Situations where you can claim GST credits