• 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

    Tax invoices

    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

    From 1 July 2010, the requirements for a document to be a valid tax invoice were relaxed. As a result of the changes, documents will generally only fail to be a tax invoice where key information has not been provided.

    A tax invoice should include enough information to enable the following to be determined:

    • that the document is intended to be a tax invoice
    • the date of purchase
    • the purchaser’s name
    • the type of fuel
    • the quantity purchased
    • the price
    • the supplier’s name
    • the supplier's Australian business number (ABN)
    • the goods and services tax (GST) payable.

    If you cannot support your claims with adequate records, you may have to repay all or part of the fuel tax credits you have received. You may also incur penalties.

    Attention

    You cannot claim fuel tax credits for LPG where the first page of the invoice you receive includes the following notice:

    Not to be used, or supplied, for transport use. Penalties apply.
    End of attention
      Last modified: 18 Jul 2013QC 26645