6.11.1.5 What are the application and evidentiary requirements?

Eligible veterans must submit applications to DVA for the GST rebate:

• in writing and in accordance with a form approved by the Commission, and
• accompanied by a tax invoice, or a recipient created tax invoice, as required by the A New Tax System (Goods and Services Tax) Act 1999 (ANTS GST Act).

Claims made on purchases of replacement parts or accessories after 1 July 2017

From 1 July 2017, the ANTS GST Act was amended such that an overseas supplier of a low value good (less than $1000) is not required to provide a tax invoice for a supply, but GST is required to be included at ‘checkout’.

Practically speaking this means delegates may presume GST was paid on an online purchase, where:

• the purchase was made overseas,
• is less than a $1000,
• an invoice is not available, however
• other appropriate evidence constituting proof of purchase is provided.

This same approach may apply in cases where an invoice is available but it does not itemise or specify GST.

Note: an application may be made on behalf of another person as long as that person is in Australia on the day the application is made.