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