• Treating a document as a tax invoice or adjustment note – supporting information

    Here's a list of the documents and information we usually need to process a private ruling request or objection about treating a document as a tax invoice or adjustment note. If you provide supporting information this will reduce the time it takes us to process your request.

    If you want to apply for a private ruling about treating a document as a tax invoice or adjustment note, you need to:

    • complete and submit the relevant private ruling application form (for tax professionals or not for tax professionals)
    • provide the supporting information listed below.

    If you want to lodge an objection about treating a document as a tax invoice or adjustment note, you need to:

    • complete and submit the relevant objection form (for taxpayers or tax professionals)
    • provide the supporting information listed below.

    Note: A tax invoice is not required if the price of the sale is $82.50 (GST-inclusive) or less. Check first whether your question is answered on our website.

    See also:

    Supporting information

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Note: If you've previously provided us with any of the information listed below, you don't need to provide it again.

    The information we need for a private ruling or objection about treating a document as a tax invoice or adjustment note includes:

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

    Next steps:

      Last modified: 11 Jul 2017QC 19031