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The company cannot claim GST credits unless the company was carrying on an 'enterprise' at the time the costs were incurred.
The term 'enterprise' is defined in section 9-20 of the GST Act so as to include an activity or series of activities done:
� in the form of a business, or
� in the form of an adventure or concern done in the nature of trade, or
� in the form of a lease, license or other grant of property made on a regular or continuous basis
Assume the company is carrying an enterprise for the GST purpose, then the company shall be able to claim the GST credit on the MV (subject to the car limit).
If the car is made available for the private use of the employee or an associate of the employee, then the company is providing car fringe benefit unless the car is an 'exempted car' for FBT purposes.
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小桑子2010年狂游-欧洲篇（坑全部完成，最后一个Barcelona-Spain) (2011-1-31) suel 
发表于 2015-3-26 01:17
