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The basic rule is that if the acquisitions are made prior to the date of the registration, it is unlikely you can claim the input tax credits upon payment. You can only claim input tax credits on acquisitions made after the date it was registered or required to be registered.
The only exception to this basic rule would be if you incurred the expenditure on behalf your private company, and the company reimbursed you, Division 60 of the GST Act would apply in respect of expenditure incurred before a company is incorporated. In this case, the company would be able to claim the GST credits.
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湿疹宝宝的求医路--154楼近况更新 (2011-2-8) annielichan 
发表于 2016-2-25 13:35
