2 October 2019
To claim GST credits on your purchases, you must be able to demonstrate you're in business through activities such as:
It’s more likely you're not in business and your activities are a hobby if they're:
If your activities are a hobby rather than a business you can't claim GST credits on purchases associated with your hobby. You should consider if you have to cancel your ABN and GST registrations. You may also need to amend past activity statements if you have claimed GST credits for purchases associated with your hobby.
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