Goods and services tax (GST)



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

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If you are registered for GST and it was payable in relation to your rental income, do not include it 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, phone the Business Infoline on 13 28 66.

Last modified: 01 May 2008QC 27891