In some situations you may have purchased secondhand goods to use in your business but didn’t pay GST on the purchase because the seller wasn’t GST registered. The good news is you can still claim a GST credit as long as the goods were located in New Zealand at the time of purchase and the details of your purchase have been recorded.
You may consider buying secondhand items for your business to save money. Even if the seller isn’t GST registered you can still make a claim for GST.
Regardless of which accounting basis you use, you must make a payment for the goods before you can claim a GST credit for the purchase.