Expenses incurred in Australia – Can I claim GST?

We recently had a very valid question from one of our clients about business expenses incurred in Australia and the question was asked if there any guidelines available / or rules for claiming Australian GST for business-related expenses incurred in Australia – for example, Training accreditation undertaken in Australia, as well as related accommodation, food, travel etc. expenses?

Glynis Carter elaborated on the answer and the feedback is that you cannot claim Australian GST back unless you are registered for GST in Australia, have a TFN and ABN, and file GST returns there. GST works differently to income tax where if you pay tax in Australia you are entitled to obtain a credit for it in your NZ income tax return up to certain limits.


So if the Australian supply is made in Australia (ie not exported out of the country) such as attending a training course there and paying for accommodation and food, you cannot claim GST back from Australian government on the outgoings. Furthermore there is no GST concession here either. You can claim the full amount paid ie GST inclusive amount, in your income tax return in NZ assuming that it meets the criteria to be deductible for income tax in full.

Sometimes it can be really tricky to understand what GST you can claim and we are just a phone call away should you need a quick answer 09 273 3682

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