Annual private apportionment of GST

Eligibility and steps for claiming a portion of your GST credit for a purchase through annual private apportionment.

Last updated 14 September 2026

Eligibility

Find out if you are eligible to claim a portion of a GST credit on a purchase.

How to apply annual private apportionment on your activity statement.

Work out how to calculate the annual private apportionment of your GST credits.

Work out how to calculate your increasing annual adjustment for private annual apportionment.

There are the 3 reasons you would stop using annual private apportionment.

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