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  • Goods and services tax (GST)

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If you are registered for GST and GST was payable in relation to rental income you derived, do not include the GST in the amounts you show as income in your tax return.

    Similarly, if you are registered for GST and entitled to claim input tax credits for rental expenses, you do not include the input tax credits in the amounts of expenses you claim. If you are not registered for GST or the rental income was from residential premises, you include any GST in the amounts of rental expenses you claim.

    For further information, call the Business Tax Reform Infoline on 13 24 78.

    Last modified: 11 Dec 2019QC 16578