Author: NikkiATO(Community Moderator)Community Moderator 29 Jan 2026
Hi @Gregavisyst,
No, there's no way to claim the GST back separately when you receive the core credit, and you can't apply a credit on a later BAS for that part of the transaction.
When you imported the equipment, you paid import GST on the full amount, including both the exchange price and the core charge. This is standard because import GST is calculated on the complete customs value regardless of the commercial arrangement.
Import GST isn't adjusted or refunded when you later return something overseas. Instead, you claim the import GST you paid as a GST credit on your BAS if you're registered for GST and the equipment is used in your business. You claim this credit in the BAS period where the import GST was paid.
When you send your faulty core unit back to the US and receive the core credit, you're not making a taxable supply, so you don't include anything on the sales side of your BAS. The core credit is essentially a refund of part of what you paid, not a separate transaction that generates new GST treatment.
You can claim GST credits for any GST included in the price of goods and services you buy or import for your GST-registered business. Make sure you claim the import GST credit within the 4-year time limit for claiming GST credits.
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