In VAT, as in GST, the rules that determine eligibility for deduction (credit) of input tax are as vital as those governing liability to pay output tax. The hurdles to clear in order to be entitled to deduct input tax get higher if the business carried on by the taxpayer comes to a premature end, whilst payments in respect of taxed inputs are continuing to be made. In this article, the author discusses the former taxpayer's entitlement to deduct input tax after cessation of his business under European, Australian and New Zealand law.