Blocked GST input tax claims

Contrary to popular belief, not all GST input tax incurred can be claimed. The following are the expenses that are specifically disallowed to be claimed as input tax:

• Benefits provided to the family members or relatives of your staff;
• Costs and running expenses incurred on private motor cars
• Club subscription fees (including transfer fees) charged by sports and recreation clubs;
• Medical expenses incurred for your staff unless they are obligatory under the Work Injury Compensation Act or under any collective agreement within the meaning of the Industrial Relations Act;
• Medical and accident insurance premiums incurred for your staff unless the insurance or payment of compensation is obligatory under the Work Injury Compensation Act or under any collective agreement within the meaning of the Industrial Relations Act; and
• Any transaction involving betting, sweepstakes, lotteries, fruit machines, or games of chance.