GST · Business calculator
GST Credits Calculator Australia
Estimate the input tax credit on one Australian business purchase, including business-use apportionment, input-taxed use and the tax-invoice evidence rule.
10% GSTBAS label 1B$82.50 invoice rule
Exclude the private-use share.
For example, use connected with residential rent or many financial supplies.
Estimated GST credit$100.00
GST in purchase$100.00
Creditable-use share100.0%
Purchase including GST$1,100.00
Cost after GST credit$1,000.00
Tax invoice required?Generally yes
What this estimate includes
- Extracts GST as one-eleventh of a GST-inclusive price or 10% of a GST-exclusive price.
- Apportions the credit for private use and business use connected with input-taxed supplies.
- Checks GST registration, whether the supplier charged GST and whether tax-invoice evidence is generally required.
- Shows the purchase cost after the estimated GST credit.
Frequently asked questions
What GST credits can I claim on business purchases?
You can generally claim the GST included in a purchase when you are registered for GST, the purchase is for your business, it is not for making input-taxed supplies, the price includes GST, and you paid or are liable to pay for it. Private use must be excluded and the supplier must have been entitled to charge GST.
How do I claim GST credits on my BAS?
Add the GST credits you are entitled to claim for the tax period and report the whole-dollar total at label 1B on your BAS. Keep the supporting tax invoices and records. The net GST position normally compares GST on sales at 1A with GST credits at 1B.
Do I need a tax invoice to claim a GST credit?
For a purchase above $82.50 including GST, you generally need a valid tax invoice before claiming the credit. A tax invoice is generally not required at or below that amount, but you still need records showing the purchase and that it was creditable.
Can I claim GST credits for private purchases?
No. If a purchase is partly business and partly private, only the business-use share can be creditable. This calculator applies the business-use percentage before estimating the GST credit.
Can I claim GST credits for input-taxed sales?
Generally no. Purchases connected with making input-taxed supplies, such as many financial supplies or residential rent, usually do not give rise to GST credits. Mixed-use purchases must be apportioned.
How long do I have to claim a GST credit?
The ATO generally allows four years to claim a GST credit, counted from the due date of the BAS in which you could first have claimed it. Special rules and adjustments can affect the period.
Tax Accuracy & Sources
Single-purchase planning estimate for a standard 10% taxable supply. It does not determine supplier registration, reduced credit acquisitions, adjustment events, import GST, second-hand goods, financial acquisitions threshold rules, fuel tax credits or whether a document legally satisfies every tax-invoice requirement.