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Claiming GST credits

Report and pay GST amounts and claim GST credits by lodging a BAS or an annual GST return.

Last updated 19 June 2024

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).

Check when you are not eligible to claim GST credits.

Examples explaining the effects of goods and services tax (GST) credits on income tax deductions.

Special GST rules apply when setting up a company and when purchasing second-hand goods, as well as in some other circumstances.

If you're entitled to a GST credit or indirect tax refund, you need to claim it within four years.