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Claiming GST credits

Report and pay GST amounts and claim GST credits by lodging a BAS or an annual GST return.

Last updated 19 June 2024

You can claim a credit for any GST included in the price of any goods and services you buy for your business. This is called a GST credit (or an input tax credit – a credit for the tax included in the price of your business inputs).

When you can claim a GST credit

Find out if you can claim GST credits.

When you cannot claim a GST credit

Check when you are not eligible to claim GST credits.

Effect of GST credits on income tax deductions

Examples explaining the effects of goods and services tax (GST) credits on income tax deductions.

Special rules for specific GST credit claims

Special GST rules apply when setting up a company and when purchasing second-hand goods, as well as in some other circumstances.

Time limits on GST credits and refunds

If you're entitled to a GST credit, you need to claim it within the 4-year time limits for claiming GST credits.

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