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| GST Registration Can I back-date my registration?
Claiming GST
Charging GST
Advanced Topics
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What records do I need to keep?
To claim the GST back on a creditable acquisition, you must have a valid tax invoice from the supplier.
There is an exception for individual items costing less than $75.
Generally, the tax invoice should contain the following
You must keep these invoices for 5 years from the time you lodge your BAS, and may need them for 5 years from the time you lodge your income tax return.
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