ato logo
Search Suggestion:

GST and floating a company

Explains GST issues when you float a company.

Last updated 9 April 2017

 You float a company when you list its shares on a public stock exchange.

When you float a company, special rules apply to claiming GST credits for the GST included in the price of purchases you make to supply the securities.

Securities

See how we define securities and when GST applies.

Purchases you make during a floatation

Find out if you can claim a GST credit for purchases relating to floating a company.

Purchases and financial supplies

Work out if your purchase is related to making a financial supply.

GST credits and reduced credit acquisitions

Find out if you can claim GST credits or reduced credit acquisitions.

GST treatment of purchases that relate to making financial supplies

Find out the GST status and whether reduced GST credits are available for purchases.

QC17325