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When you buy or upgrade a vehicle to provide ride-sharing or food and beverage delivery services, you need to genuinely be in business at the time you bought it to claim the GST. This means you need to:

  • be registered for GST at the time you bought the vehicle
  • have made your first ride-sharing trip or food and beverage delivery within a reasonable amount of time after buying the vehicle.

You can only claim GST on the purchase to the extent the vehicle will be used for your ride-sharing or food and beverage delivery services. If you acquire a vehicle for business use and you change or partially change its use to private, you may have to make adjustments for this in your GST return.

Change-in-use adjustments for GST


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Last updated: 13 Jun 2024
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