Classed as an 'Input taxed supply', which means no GST can be claimed, however the expense incurred in acquiring or disposing is claimable at 75%. Have a read of the section titled: Reduced Credit Acquisitions
https://www.ato.gov.au/Business/GST/In-detail/Your-industry/Financial-services-and-insurance/GST-and-financial-supplies/?page=4#Four_exceptions_for_claiming_a_GST_credit
