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GST for secondhand goods

Yes, you can claim GST input under secondhand goods. A GST credit on secondhand goods can be claimed only if:

  • The goods will be used for making taxable supplies
  • The goods are in New Zealand
  • The supply is by way of sale
  • Payment has been made during the relevant taxable period

However, secondhand goods credit is not available if the previous seller has claimed an input tax credit on the good.

Section 2 of the GST Act 1985 states the definition of secondhand goods which is not including livestock or goods made from “fine metal”.

Disclaimer: The following answer necessarily sets out general principles only. The facts of particular cases always need to be considered carefully, and it may be necessary to obtain advice from a tax expert.

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