You must be registered for GST to claim GST credits.

You can claim a credit for any GST included in the price you pay for things that you use in your business. This is called a GST credit (or input-tax credit, a credit for the tax included in the price of your business inputs).

You claim GST credits in your activity statement.

You can claim GST credits if the following four conditions apply:

1, you intend to use your purchase solely or partly in carrying on your business and the purchase does not relate to making input-taxed supplies the purchase price included GST
2, you provide, or are liable to provide, payment for the item you purchased
3, You have a tax invoice from your supplier (for purchases over $82.50) A four-year time limit applies