If a business incurs GST before the date of registration in respect of activities that would entitle the business to claim GST as input tax, this GST can be recovered if the following conditions are satisfied:
- Ìý
•ÌýÌýÌýÌý The goods or services purchased or imported by the business are used or will be used for the purpose of the business.
- Ìý
•ÌýÌýÌýÌý The goods or services purchased are supported by valid or simplified tax invoices, and the imports are supported by import
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Web page updated on 17 Mar 2025 16:04