Can GST be claimable on progress claims for building a new home with the intention of giving rent

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No. From ATO  '.. you are not entitled to GST credits for things purchased to make input-taxed supplies. If the intent is to rent then GST credits can't be claimed on costs of producing residential rent. ' This includes the construction of the dwelling as this is a cost of producing the rent. Building and construction - residential premises | Australian Taxation Office (https://www.ato.gov.au/businesses-and-organisations/assets-and-property/property/property-development-building-and-renovating/building-and-construction-residential-premises) Also from the link. Can only claim GST credits if you intend to sell. 'If you rent out the new premises while you are planning to sell it, you will need to adjust part of the GST credits you claimed. You must show you intend to sell the premises.'

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