You can claim GST credits for most business purchases. However, there are some things that are GST-free or that you can’t claim for various reasons.
If your suppliers aren’t registered for GST, you can’t claim GST credits. That applies even if they give you a tax invoice with an ABN and GST amount on it.
Use the ABN Lookup online tool to check if your suppliers are registered for GST. It’s also available in the ATO app.
Things such basic foods, some medical goods or services and other items are GST-free.
Check your tax invoices and only claim the amount of GST shown.
If you use an item for both personal and business use, you can only claim the business portion.
There is no GST on wages you pay to staff.
There are also some property transactions where you can’t claim GST credits. For example, you can’t claim GST credits when buying a property using the margin scheme or build-to-rent developments.
As part of your record keeping, remember to keep your tax invoices.
Registered tax agents and BAS agents can help you with your tax.
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