Private Use Purchases (G15)

Include the following purchases (and importations) for which the business is not entitled to input tax credits at Label G15.

Purchases partly for private or domestic purposes

If a purchase is included at Label G10 or G11 and, at the time the business made the purchase or incurred the expense it planned to use the purchase (for example, goods, services, real property, rights) partly for private or domestic purposes, an amount needs to be included at Label G15. The amount included at this label is the part relating to the planned private or domestic use.

Purchases which are not deductible for income tax purposes

Include these purchases at Label G15 only if they have been included at Label G11.

There are some purchases that include GST but for which credits cannot be claimed. Generally this is because they have a private element. They are:

• penalties payable under any Australian law or the law of a foreign country

• travel expenses for relatives—where travel is undertaken on behalf of the business and the person travelling is accompanied by a relative, except when they are fringe benefits and are deductible for income tax purposes

• recreational club expenses—amounts paid to obtain membership or rights to enjoy facilities of a recreational club except when they are fringe benefits and are deductible for income tax purposes

• entertainment expenses—except when they are fringe benefits and are deductible for income tax purposes

• non-cash business benefits, and

• uniforms—expenses for the purchase and maintenance of a uniform and footwear where they are not specific to the taxpayer's occupation, not protective clothing or not compulsory.