Claim input tax credits on expenses

GST Dates

JAN 15

Your GST return and payment is due for the taxable period ending 30 November.
JAN 28

Your GST return and payment is due for the taxable period ending 31 December.
FEB 28

Your GST return and payment is due for the taxable period ending 31 January.

All GST dates

Before you start

Keep a copy of the tax invoices for all goods and services you buy for your business.

Keep track of how you use any goods and services that are used both for business purposes and privately.

Apportion input tax if necessary

Mixed-use assets

If you own a mixed-use holiday home, boat, or aircraft you must apportion input tax based on the ratio of income-earning and private use.

Other goods and services

For other goods and services that are used both for business purposes and privately, you can choose how you apportion input tax. As long as it gives a fair and reasonable result your calculation could be based on records you’ve kept, experience, or a business plan. You must decide how to apportion the input tax when you claim the input tax credit on the purchase.

Te kerēme whiwhinga tāke tāuru mō ngā whakapaunga Claim input tax credits on expenses