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  • Claiming GST credits for goods you import

    For GST, Luxury Car Tax and Wine Equalisation Tax 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.

    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.

    (Refer GST definitions: GST credit.)

    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:


    Terms we use

    When we say:

    • agent, we are referring to a third party you have appointed to enter into transactions on your behalf. The term agent in this context does not extend to the usual service of customs brokers attending to your customs formalities, as they would be acting as a facilitator and not an agent
    • creditable purpose, we are referring to the purpose for which the goods are imported, that is, goods imported for use in carrying on your enterprise but not for the purpose of a private or domestic nature or that relates to making input taxed supplies
    • Customs, we are referring to the Australian Customs and Border Protection Service

    taxable importation, we are referring to goods that are imported and entered for home consumption (within the meaning of the Customs Act)

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      Last modified: 24 Jun 2015QC 25880