If you buy taxable goods or services that cost more than $82.50 (including GST), your supplier must provide you with a tax invoice within 28 days after you request one.

Tax invoices that contain incorrect or incomplete information are not valid. If you receive a tax invoice that is incomplete or incorrect, you should ask your supplier to replace it with a complete and correct tax invoice.

If you wish to claim a GST credit but your supplier does not give you a valid tax invoice within the 28 day period, you can seek our permission to claim the GST credit by providing us with the following information:

• your name, contact details and ABN
• documents relating to the purchase
• the name, address and ABN (if known) of the supplier
• the nature, purpose and quantity of the purchase
• the amount paid or payable, and the amount of GST included
• the steps you’ve taken to obtain a tax invoice.

More information can be obtained from the ATO website, valid tax invoices and GST credits page, which includes answers to questions such as:

• What if I claimed a GST credit without having a valid tax invoice?
• How does the Tax Office deal with missing or invalid tax invoices?
• Can I get a previous tax invoice decision reviewed?