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When you acquire a good or service, you need to work out how much it will be used, or is available to use, in your business. You then apportion the amount of GST you claim based on the percentage of the good or service used in your business.

You can also make an apportionment by removing the 'private use' portion of your claim. This is called making a 'private use adjustment'.

You acquire a good or service when you either:

  • purchase it
  • introduce it in to your business.

You can choose how you work out the percentage of business use, as long as it gives a fair and reasonable result. This can be based on past records, experience, business plans or another suitable method.

Goods that are commonly used in a business and privately include:

  • your home (when you have a home office)
  • vehicles
  • laptops
  • phones (when over $500).

You can claim for your home office by comparing the floor area of your office to the total floor area of your home.

You can calculate a private use adjustment for a vehicle by keeping a logbook and comparing private kilometres travelled with total kilometres travelled.

Please contact us if you'd like to negotiate a special apportionment method for your business.

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Last updated: 28 Apr 2021
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