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Tax and accounting

GST on a Printer Lease, and When You Claim It Back

Last updated: September 2026

GST, the goods and services tax, applies to printer lease payments.

A registered business generally claims it back as an input tax credit in the activity statement covering the period.

That is why lease figures are quoted before GST.

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Every figure is quoted before GST

Business to business pricing in Australia is normally quoted excluding GST, because a registered business does not bear it as a cost.

Our published figures follow that convention, which is why they carry "ex GST" in the same sentence as the amount.

The invoice itself will show GST, and the amount actually leaving your account each month is higher than the quoted figure by that amount.

Claiming the credit in practice

A GST registered business generally claims an input tax credit for the GST charged on the lease payment.

The claim goes in the business activity statement for the period the entitlement arises, which depends on whether you account on a cash or an accruals basis.

The practical effect is that the lease costs you the ex GST figure, with the GST flowing through rather than sticking.

A business not registered for GST cannot claim the credit, so for them the GST inclusive figure is the real cost.

Cash flow catches people out

The credit is claimed in the activity statement, which for many businesses is quarterly, while the payment leaves monthly.

That gap is a timing difference rather than a cost, but it is real cash for a business running close to the line.

Businesses reporting monthly feel this far less than those reporting quarterly.

This page is general information about how these arrangements are commonly treated in Australia. It is not tax advice. Your structure, your finance arrangement and the year all change the answer, so confirm your own position with your accountant.

Common questions

Is GST charged on printer lease payments?

Yes.

GST applies to the lease payments, which is why business figures are quoted excluding GST.

The invoice shows the GST and the amount leaving your account is higher than the quoted figure by that amount.

Can I claim the GST on a printer lease back?

A GST registered business generally claims an input tax credit for the GST charged, in the activity statement for the relevant period.

A business that is not registered cannot claim it, so the GST inclusive figure is their real cost.

Why are lease prices shown ex GST?

Because business to business pricing in Australia is normally quoted excluding GST, and a registered business does not bear GST as a cost.

Showing it that way makes the comparison between suppliers meaningful.

When do I actually get the GST back?

In the activity statement covering the relevant period, which is quarterly for many businesses and monthly for others.

Payments leave monthly, so there is a timing gap rather than an extra cost.

Related reading

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