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

• Issuing tax invoices

Supporting information

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

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