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Commentary

Pre-registration input tax (Jersey)

25 Jersey

If a business incurs GST before the date of registration in respect of activities that would entitle the business to claim GST as input tax, this GST can be recovered if the following conditions are satisfied:

  1. Ìý

    •ÌýÌýÌýÌý The goods or services purchased or imported by the business are, or will be, used for the purpose of the taxable business.

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