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Information about GST credit entitlements for customers.

Last updated 30 May 2017

If you buy a motor vehicle and a manufacturer provides the dealer with a third party MVIP for the sale, the dealer must pay GST and if relevant, LCT, in respect of the third party MVIP.

You are only entitled to claim a GST credit in respect of the payment you made even though this may not have been the full price received by the dealer from you and the manufacturer.

Even if you use a motor vehicle solely in carrying on your business and you are registered for GST, you provide (or are liable to provide) only part of the consideration for the purchase (as the rest is paid by the manufacturer as a third party MVIP).

To claim your GST credits you must hold either a:

  • tax invoice
  • document that meets all the tax invoice requirements – the document does not need to include information on the third party MVIP and the GST for the MVIP.

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