What Are Input Taxed Supplies?

There are a small number of supplies that are Input-taxed. If you make an input-taxed supply, you cannot charge GST but you cannot claim back any of your GST paid.

Input-taxed supplies include:

  • Financial supplies
  • Residential premises for rent
  • Sales of residential premises (but not new homes)
  • food at school tuckshops (optional);
  • fundraising activities of charities (optional)
  • certain transactions involving precious metals

When a supply is both a GST-free supply and an input-taxed supply, it is treated as the former.