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Resurgence Support Payment RSP Applications for the RSP for businesses affected by the 17 August alert level change are still open. Find out more

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Second Resurgence Support Payment Applications for the 2nd Resurgence Support Payment (RSP) for the alert level increase that started on 17 August are now open Resurgence Support Payment

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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