求助 关于GST，往前报的问题

k1988007x1

我在16/12/2015 的时候注册了ABN, GST，  最近收到了BAS。 我的BUSINESS 是从9月的时候开始做的，有部分的银行转账记录的。 现在BAS上是让我填写16/12 到31/12的数据。      
现在的问题是 ，我需要从16号开始填写，还是9月开始填写？   

jeff_lawsons

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.

ccuangel

gst懂行的人不多，楼上的兄台是干相关工作的吗？

JohnnySu

从12月16开始申报GST. 具体的计算要看你是Cash basis还是Accrual basis.

strayivy

jeff_lawsons 发表于 2016-2-25 16:31
The basic rule is that if the acquisitions are made prior to the date of the registration, it is unl ...

这个是正解

wallishking

我正在做退税，有需要经验的可以联系我 微信：Comoon