The Australian Taxation Office has published brief guidance on claiming GST credits, including when credits cannot be claimed.
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Tips for claiming GST credits
If your organisation is registered for goods and services tax (GST), you can claim GST credits for most purchases. Check your tax invoices and only claim the amount of GST shown.
However, there are some things that are GST-free or that you can't claim.
- If your suppliers aren't registered for GST, you can't claim GST credits. Thi…