Taxpayers that make taxable and GST-free supplies are entitled to recover Australian GST incurred on expenditure (known as 'input tax') used for the purpose of making these supplies.
For all acquisitions greater than AU $82.50, a valid tax invoice must be held by the taxpayer to be entitled to claim the input tax credit.
Taxpayers have a period of up to four years to claim input tax credits, provided they hold a valid tax invoice.
Where
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Web page updated on 17 Mar 2025 16:03