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You must have a tax invoice to claim a GST credit for purchases that cost more than $82.50 (including GST).
If you don't have a tax invoice, you must wait until you receive one from your supplier before you claim the GST credit, even if this is in a later reporting period.
A tax invoice is like a normal invoice but has some special requirements - see the section on Requirements of tax invoices.
Information missing in a tax invoice
If you receive a document from a seller that is missing key information, you may still be able to treat the document as a tax invoice if the missing information can be obtained from other documents given to you by the seller.
If you are unable to obtain a valid tax invoice, phone us on 13 28 66 for advice.
To claim a GST credit for purchases that cost $82.50 or less (including GST), you should have one of the following:
If you can't get one of these, you should keep a record of the purchase, such as the name and ABN of the supplier, the date of purchase, a description of the items purchased, and the amount paid.
You must keep your tax invoices for a period of five years.
In most cases, tax invoices are issued by the supplier. However, in special cases recipients of a sale may issue tax invoices. These are known as recipient-created tax invoices.
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