Je ne peux pas fournir d'équivalent en francais mais voici la définition.
https://www.ato.gov.au/business/gst/when-to-charge-gst-(and-...Input-taxed is a supply that the seller can not charge GST on and also cannot claim any GST incurred in relation to that supply.
There are input taxed sales and input taxed purchases. Input taxed sales are things like interest income, dividend income, or residential income. Input taxed purchases are expenses related to any input taxed sales.
Examples of input-taxed supplies include:
Financial supplies (which includes most transactions relating to money)
Supplies of residential rents
Sales of residential premises (but not new homes)
Precious metal supplies
Food supplied by school tuckshops and canteens
Fundraising events by charities and
Coin-operated devices
https://community.ato.gov.au/t5/Business-tax-questions/Can-s...