Treating a document as a tax invoice or adjustment note – supporting information

How to lodge

To apply for a private ruling about treating a document as a tax invoice or adjustment note:

• complete and submit a private ruling application form
• provide the supporting information listed below.

To lodge an objection about treating a document as a tax invoice or adjustment note:

• complete and submit the relevant form
  • Objection form – for taxpayers
  • Objection form – for tax professionals
• provide the supporting information listed below.

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 in Issuing tax invoices.

Supporting information

Providing this information up front will reduce delays.

If you've previously given us any of the information listed below, you don't need to resend it.

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.