GST – Meaning of secondhand - fact sheet

This fact sheet accompanies IS 25/22: GST – Secondhand goods input tax deduction, which discusses the requirements that must be met for a registered person to claim a secondhand goods input tax deduction. One of the requirements is that the goods supplied are secondhand.

IS 25/22 FS 1: GST – Meaning of secondhand - fact sheet

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Related Publications

Title	Type	Date
GST – Secondhand goods input tax deduction	Interpretation statements	November 2025
GST – Secondhand goods input tax deduction requirements – summary - fact sheet	Fact sheets	November 2025
GST – secondhand goods input tax deduction – associated person limitation - fact sheet	Fact sheets	November 2025

IS 25/22 FS 1

Fact sheets / 2025

Reference

IS 25/22 FS 1

Issued

10 Nov 2025