Common scenarios - Do I claim GST

Key requirements

The hub links employee reimbursements and benefits, motor vehicles, bad-debt relief, subsidised activities and private asset use. It also covers property held through non-legal entities, costs of debt recovery or mortgagee sale, and termination expenses during winding up. Use the detailed page for who incurred the cost, the relevant invoice and any restricted category. Bad-debt relief reverses qualifying output tax under its own conditions; it is not ordinary purchase input tax. Keep the underlying business-purpose analysis alongside the invoice so the claim can be supported if reviewed.