Key requirements
The source records the Budget 2025 extension through 31 December 2030, replacing the earlier planned 2025 lapse. It can cover specified entity and SPV expenses, including qualifying fund-raising SPVs where funds are on-lent for the trust’s business. Non-registrants making first claims apply with ownership and structure evidence before authorised portal Statements of Claims; myTax Mail is not the filing route. Notify ownership changes, cessation or delisting. Imported services can still create reverse-charge registration liability. A concession claim is not ordinary GST registration and does not remove the relevant ownership, use and blocked-expense conditions.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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