GST Registration

Do I need to register?

Should I register?

Can I back-date my registration?

 

Claiming GST

What can I claim?

When can I claim GST back?

What GST records do I keep?

 

Charging GST

What do I charge GST on?

What is GST Free?

What is Input taxed?

 

Advanced Topics

GST Attribution Rules

Rulings

 

 


 

 

 

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.

 

More Information on:

Capital Gains Tax

Education Tax Refund