GST credits – supporting information

Here's a list of the documents and information we usually need to process a private ruling request or objection about claiming input tax credits. If you provide supporting information this will reduce delays.

If you want to apply for a private ruling about claiming GST credits, 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 claiming GST credits, you need to:

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

Note: Check first whether your question is answered on our website.

See also

• Claiming GST credits

Supporting information

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 claiming GST credits includes:

• a description of what you purchased
• the cost, and whether you paid or whether someone else was liable to pay for the purchase
• if someone else was liable to pay, a copy of contracts or agreements that describe the relationships between you and the other parties
• whether the sale to you was a taxable sale
• a copy of the tax invoice, if one was issued
• whether you are registered for goods and services tax (GST)
• if you are not registered for GST, whether you are required to be registered for GST. If you are unsure, provide details of your enterprise, and your annual turnover
• whether the purchase was made in carrying on your enterprise
• whether you make input-taxed sales
• whether the purchase was private or domestic.

Next steps

• Private ruling application form
• Objection form – for taxpayers
• Objection form – for tax professionals