What an Australian invoice must show
Australia separates two documents. A tax invoice comes from a GST-registered business and lets the buyer claim GST credits. A plain invoice comes from a business that is not registered. Choose your status in step 1 and the template switches the title, the tax lines and the checks.
GST-registered: tax invoice
| Field | Rule | Legal reference |
|---|---|---|
| Title | The words “Tax invoice” | ATO: Tax invoices |
| Seller identity | Your name or business name | ATO: Tax invoices |
| ABN | Your 11-digit ABN | ATO: Tax invoices |
| Date of issue | The date you issue it | ATO: Tax invoices |
| Description | What was sold, incl. quantity and price | ATO: Tax invoices |
| GST | The GST amount, or a statement that the total includes GST | ATO: Tax invoices |
| Buyer identity or ABN | Required when the total is A$1,000 or more | ATO: Tax invoices |
Not registered for GST: invoice
| Field | Rule | Legal reference |
|---|---|---|
| Title | “Invoice”, never “Tax invoice” | ATO: Setting up your business invoices |
| Your details and ABN | Name and ABN, so customers need not withhold tax | ATO: Setting up your business invoices |
| Date, description, amount | What you sold and the price | ATO: Setting up your business invoices |
| GST | Do not show any GST | ATO |
Quoting your ABN matters even if you are not registered for GST: a business customer may have to withhold tax from your payment if you do not.
Special cases and thresholds
- A$82.50 rule. If a customer asks for a tax invoice for a sale above A$82.50 including GST, you must provide it within 28 days.
- A$1,000 rule. From A$1,000, the buyer’s identity or ABN must appear. The checklist warns you if it is missing.
- GST-free sales. Some supplies, such as many exports and basic foods, are GST-free. Choose the GST-free (0%) rate on that line and the totals show it separately from the 10% lines.
- Foreign customers and currency. You can price an invoice in another currency for an overseas client. How to report the GST in Australian dollars is worth confirming with your tax agent.
- Registration threshold. Registration is compulsory from A$75,000 GST turnover a year. Until then, use the small business setting.
- Credit notes and adjustments. Refunds and corrections go on a credit note linked to the original invoice.
What the editor does for you: it offers the 10% and GST-free rates, prints “Tax invoice” or “Invoice” from your status, validates the ABN checksum, suggests the next number in your series with a duplicate warning, and checks the A$1,000 buyer rule. There is no payment QR or e-invoice file for Australia; you send the PDF yourself.
Worked example: tax invoice in Australian dollars
A GST-registered electrician in Brisbane invoices a café owner:
| Line | Qty | Unit price | Amount (ex GST) | GST 10% |
|---|---|---|---|---|
| Labour (hours) | 10 | A$95.00 | A$950.00 | A$95.00 |
| Cable and fittings | 1 | A$180.00 | A$180.00 | A$18.00 |
| Total | A$1,130.00 | A$113.00 |
Total payable: A$1,130.00 + A$113.00 = A$1,243.00. Because the total is A$1,000 or more, the café’s business name or ABN must be on the tax invoice.
If the same electrician were not registered for GST, the document would be titled “Invoice”, show no GST line, and total A$1,130.00.
More templates and guides
Quoting a job first? Use the quote template and convert it once accepted. For tradies, see the electrical invoice template and the contractor invoice template. Need a blank file? Get the Excel invoice template or browse all invoice templates. The guide on what to include on an invoice covers the basics for every country.
Rules last checked: 24 October 2026. This is general information, not tax advice; ask your tax agent or BAS agent about your situation.