Discretion to treat a document as a tax invoice/adjustment note

Supporting document requirements for private rulings

This page lists the documents and information we usually need to process private rulings about the subject displayed.

Send the following documents and information with your private ruling application form.

Discretion to treat a document as a tax invoice/adjustment note

A tax invoice is not required if the price of the supply is $82.50 (GST-inclusive) or less. You should include:

• whether you have claimed any GST credits on the supply
• a description of the goods or services acquired
• the cost and the amount of GST included in the price
• the name, address and ABNs of each party to the transaction
• for an adjustment note - the events that led to the adjustment and the amount of the adjustment - that is, the change to GST as a result of the adjustment event
• a copy of documents provided by the supplier (including alternatives or replacements)
• steps undertaken to obtain a valid tax invoice from the supplier.

The following documents provide more information: Valid tax invoices and GST credits (NAT 12358) Practice Statement Law Administration PS LA 2004/11.