GST claims depend on records — Australia vs New Zealand (tax invoices vs evidence)
· 4 min read
When you design or review a GST process, the control you implement should match the legal evidence standard.
1 One-line conclusion:
In Australia, claiming GST credits usually hinges on holding a valid tax invoice (especially above the A$82.50 threshold).
while in New Zealand, claiming GST relies on keeping sufficient taxable supply information, which can be supported by a combination of records rather than a single “tax invoice” document. ([Australian Taxation Office][1])