Let’s look at an example of claiming a deduction when your business is not registered for goods and services tax (GST). 
If you buy a laptop for $3,000 and you use it for your business 100% of the time, you can claim a deduction for the full purchase price (including GST).

However, if you use the laptop 50% of the time for your business and 50% of the time privately, you can only claim 50% of the amount as a deduction. In this case, you can only claim a $1,500 deduction.