GST-Free Purchases (G14)

This is where amounts are included for:

• purchases where the sale to the business is not a taxable sale and therefore no GST is included in the price charged by the supplier,

• importations which are not taxable importations and therefore no GST has been paid to Customs or is payable under the deferral scheme, and

• intangibles from offshore that are not taxable sales to the business and therefore it was not liable for GST (a 'reverse charge' payable by the recipient).

There is no entitlement to input tax credits for these purchases and importations.

Include at Label G14:

• purchases made from persons who are not registered for GST
  (There are some limited exceptions to this, as in the case of purchases of second-hand goods and returnable containers. For more information, see special rules)

• purchases where the sale to the business is GST-free or input taxed.

Include purchases of goods or real property made offshore if the sale is not a taxable sale.

1. All amounts included at G14 should also have been included at Labels G10 or G11.
2. Show all purchases for which there is no tax invoice at Label G14 (except those with a GST-exclusive value of $50 or less where GST was included in the price paid). Include the amount of these purchases at Labels G10 or G11 in the tax period when tax invoice is held.