Claiming GST on benefit allowances
You can claim GST on allowances paid to employees if:
- they create the cost during business activity
- you’re registered for GST
- you hold a correct GST tax invoice or keep details of the expense if it is under $50.
You cannot claim GST if the allowance:
- does not reimburse the employee's actual expenses paid on your behalf, or
- is paid to meet the employee's private expenses.