The amount of GST credit a taxpayer is entitled to claim on a taxable purchase or importation depends on the extent to which it is used for a creditable purpose. Taxpayers may have to make an adjustment if there is a change in the extent of the creditable purpose.
Taxpayers use goods or services for a 'creditable purpose' if they use them in their enterprise. This does not include their use:
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Web page updated on 17 Mar 2025 16:11