Can a company claim GST on expenses incurred by employees?
Not always. GST incurred on employee expenses may not be claimable if the tax invoice is issued in the employee’s name instead of the company’s name.
When can GST on employee-incurred expenses be claimed?
GST may be claimable where the company can demonstrate that the employee was acting as an agent of the company when receiving the goods or services, and all input tax claim conditions are satisfied.
What evidence should companies maintain for GST claims?
Companies should maintain supporting documents such as reimbursement records and evidence showing that the expenses were incurred for business purposes.
Can GST be claimed on private expenses incurred by employees?
No. Where a tax invoice includes both business and private expenses, the GST relating to private expenses is not claimable.
