RCTI's are very common in the building industry. The reason is this, scenario:
Head Contractor hires various subbies.
Subby submits an invoice for $88,000 GST inclusive for his work for the month. This generates him a GST liability to the ATO of $8,000.
The Head Contractor assesses the work complete at only $77,000 GST incl. (subby has overclaimed) and pays $77,000. The poor old subbie now has overpaid $1,000 of GST - so he's out of pocket and not happy. He has to wait 30 days to get his $1,000 GST back from the ATO.
To resolve this situation, in comes the RCTI - where the recipient (Head Contractor in this example) creates the subbies invoice for him of $77,000 and gives it to him along with the payment. GST overpayment suituation resolved. Subby still not happy as he thinks he should be paid more - this was always the normal state of affairs anyway.
I researched this years ago, not sure if it has changed but it seemed more for high volume low value transactions and vending machine supplies sticks in my head. I think you may need ATO authorisation to issue them