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  • 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:

    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:

      Last modified: 11 Jul 2017QC 19020