You cannot claim a GST credit:

• without a valid tax invoice
• for purchases that do not have GST in the price
• for wages you pay to staff (there is no GST on wages)
• for motor vehicles priced above a certain limit.

Goods and services that don’t have GST in their price include:

• GST-free items (such as basic foods)
• input-taxed items (such as bank fees and loan interest)
• Purchases from a business that is not registered for GST (and therefore cannot charge GST).

You also cannot claim GST credits for the following, even if GST is included in the price:

• purchases you intend to use for private or domestic purposes
• purchases you intend to use to make input-taxed supplies, such as those associated with providing residential accommodation
• some purchases that you can’t claim as an income tax deduction, such as entertainment expenses
• land purchases under the margin scheme.

For more information visit the ATO WEBSITE: https://www.ato.gov.au/Business/GST/