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keano(I'm new)I'm new
21 Dec 2025

Hi there,


Merry christmas to you.


We would like to check with ATO on this, if I may.


This company is based in Australia. We imported a machine that is USD 100k from USA and we have paid 25% deposit. On the payment we paid- it is USD 25 k plus GST of 2.5k. Total 27.5 k.


The machine has not arrived. Estimated time to be in Australia shore- FEB 2026.


Company would like to receive the INVOICE for the deposit of USD 25 k to claim GST.


Few Questions -


1) Can the counterpart issue invoice for deposit when we have not received the machine?


2) Can we even claim GST before we receive the machine? and once we receive the machine, can we claim the remaining amount of USD 75k? does ATO allow 2 claims on different times on one machine?


3) OR DO WE have to wait for the invoice of the whole amount of USD 100k to claim?


Thank you so much!

140 views
1 replies
140 views
1 replies

All replies

JayATO(Community Support)Community Support
22 Dec 2025

Hi @keano


Yes, you can claim GST credits on the deposit payment before receiving the machine, provided you have a valid tax invoice and are registered for GST. The supplier can issue an invoice for the deposit amount even though the machine hasn't arrived yet.


For your specific situation:

  • You can claim GST credits on the USD 25k deposit (AUD 2.5k GST) once you receive a valid tax invoice from the supplier
  • When the machine arrives and you pay the remaining USD 75k, you can claim GST credits on that amount separately
  • The ATO allows multiple GST credit claims for the same purchase made at different times

You don't need to wait for the full USD 100k invoice to claim GST credits. Each payment can be claimed separately as long as you have valid tax invoices for each transaction.


Remember that for purchases over $82.50 (including GST), you need a valid tax invoice to claim GST credits. The supplier must include their ABN on the invoice for it to be valid.


Review the BAS and GST tips on our website to ensure you're claiming GST credits correctly and keeping proper records of your transactions.

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