You can claim a credit for any GST included in the price of any goods and services you buy for your business. This is called a GST credit (or an input tax credit – a credit for the tax included in the price of your business inputs).
Follow the links below for more information about:
- When you can claim a GST credit
- When you cannot claim a GST credit
- GST credits and income tax deductions
- Special rules for specific GST credit claims