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Changes to the myIR login screen are coming You will not be able to use myIR between 1pm Saturday 8 October and 8am Monday 10 October. This is so we can update our external authentication system. From Monday 10 October the myIR login page will have a new look and feel, but the login process will not change.

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.

File your GST return

Last updated: 18 Jun 2021
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