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Resurgence Support Payment (RSP) Businesses affected by the alert level increase that started on 17 August can apply for a Resurgence Support Payment. Applications for the 3rd payment opened on 8 October. There has also been a change that affects some Commonly Owned Groups Find out more

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 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:

  • vehicles
  • laptops
  • phones (when over $500).
Last updated: 28 Apr 2021
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