
We are sometimes asked if GST can be claimed when purchasing goods from a non-GST registered person, for e.g. Trade Me, as no GST tax invoice will be issued. Your thoughts around this issue.
Also, for GST purposes, second hand goods are defined as goods previously used and paid for by someone else. If the purchaser is GST-registered they can claim a credit for GST.
Also the following are exempted from the second hand goods rules and, therefore you are unable to claim the GST: New Goods, Primary produce, Livestock, Goods supplied under a lease or rental agreement and fine metals. Your thoughts around this issue.