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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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静谧唯美的世外仙境 (2013-7-30) wangbo1118 
发表于 2016-2-25 12:35
