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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.

When you can claim a GST credit

Find out if you can claim GST credits.

When you can't claim a GST credit

Check when you are not eligible to claim GST credits.

Annual private apportionment of GST

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

Effect of GST credits on income tax deductions

Examples explaining the effects of GST credits on income tax deductions.

Special rules for specific GST credit claims

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

Time limit on GST credits

If you're entitled to a GST credit, you need to claim it within the 4-year time limits for claiming GST credits.

Input Tax Credit estimators

Understand the risks and governance required when using an Input Tax Credit (ITC) estimator for calculating GST credits.

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