Importer for the purpose of claiming GST credits
You must be the importer of the goods to claim GST credits. You are the importer of the goods if both of the following apply:
- you have caused the goods to be brought to Australia for your own purposes
- you, or your agent, are named as the 'owner' of the goods on the import declaration.
You have caused goods to be brought to Australia if the goods were brought to Australia for application to your own purposes after importation.
You use goods for your own purposes if you sell, lease or hire the goods, use the goods as trading stock or use the goods in the manner consistent with their design or nature.