Claiming GST (Input Tax)

Key requirements

The directory links the basic claim conditions to import GST, the appropriate accounting period and exempt-supply recovery. Pre-registration or pre-incorporation expenditure has separate requirements, while supplier amounts unpaid for 12 months may require repayment of previously claimed tax. Common-scenario guidance covers cost recoveries, employee benefits, bad debts, motor vehicles and other transactions. Start with who received the supply and how it is used, then check invoice or import-permit evidence, attribution and timing. A payment made by the business does not by itself establish entitlement. Keep output-tax and input-tax analysis separate: charging tax on a recovery or sale does not remove every restriction on the original purchase.