Input Taxed Supplies



GST Registration Do I need to register? Should I register? Can I back-date my registration? Self Managed Super Funds Claiming GST What can I claim? How Do I claim GST back? What GST records do I keep? Tourist Refund Scheme Charging GST What do I charge GST on? What is GST Free? What is Input taxed? Advanced Topics GST Attribution Rules Rulings Australia The Buzz car insurance	Input Taxed Supplies There are a small number of supplies that are Input-taxed If you make an input-taxed supply, you cannot charge GST but you cannot claim back any of your GST paid. Input-taxed supplies include: Financial supplies Residential premises for rent Sales of residential premises (but not new homes) food at school tuckshops (optional); fundraising activities of charities (optional) certain transactions involving precious metals When a supply is both a GST-free supply and an input-taxed supply, it is treated as the former.
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