Only GST-registered businesses issue tax invoices
A tax invoice is the document your customer needs to claim back the GST they paid you. That only works if you've charged GST, which you can only do once you're registered for GST.
The ATO says you must register within 21 days of your GST turnover reaching $75,000, counting either the current month plus the previous 11 months, or the current month plus the next 11. You can also register voluntarily below that, which suits businesses whose customers mostly claim GST credits.
Not registered yet? Use our Australian invoice template with GST at 0%. You'll get a plain invoice with your ABN, which is the right document until you register.
The ATO checklist, matched to this template
For sales under $1,000, the ATO lists seven things a tax invoice must show. Here's where each one sits:
| ATO requirement | Where it goes |
|---|---|
| It's intended to be a tax invoice | The heading. It reads Tax invoice automatically when your ABN is filled in, GST is charged and the document is in English |
| Seller's identity | From: your business or trading name |
| Seller's ABN | ABN under your tax and registration numbers |
| Date of issue | Issue date |
| Brief description, quantity and price | One line per item: description, qty, unit price |
| GST amount | The GST line in the totals |
| Extent each sale is taxable | Each line's GST rate: 10% or 0% |
Turn GST off or remove the ABN and the heading goes back to plain "Invoice", so you can't send a tax invoice by accident.
Sales of $1,000 or more: add your buyer
Once a sale reaches $1,000, the ATO adds an eighth requirement: the buyer's identity or ABN. In the example above, Tasman Ridge Wines Pty Ltd and its ABN sit under Bill to, so the invoice covers it.
There's a shortcut here. The ATO notes that a tax invoice meeting the $1,000 requirements can also be used for smaller sales. If you mostly bill other businesses, just fill in the client's name and ABN every time and you won't need to remember where the line is.
Showing the GST: a separate line or one sentence
You can show GST in two ways:
- As its own amount. The template does this by default: a subtotal, a GST line and a total. Prices go in excluding GST and the 10% is added on top, so in the example $3,860.00 of work becomes $4,246.00 with $386.00 of GST.
- As a statement. If the GST is exactly one-eleventh of the total price, the ATO accepts a line such as "Total price includes GST" in place of the figure.
Things get trickier when one invoice mixes taxable and GST-free items. The tax invoice then has to show the extent to which each sale is taxable, so the statement option won't do. Set GST-free lines to 0% and the totals list GST for each rate separately, which makes it clear which lines carry GST.
Small sales and the 28-day rule
You don't have to hand over a tax invoice for every sale. The rules from the ATO:
- If a customer asks for a tax invoice, you must provide it within 28 days of the request.
- That doesn't apply to sales of $82.50 or less, including GST.
- On the buying side, a business needs a tax invoice before it can claim GST credits on purchases over $82.50.
That last point is why business clients chase you for one. Sending a tax invoice when the work is finished, rather than waiting to be asked, saves a round of emails. If you're on the tools all day, our invoice generator for Australia is quicker from a phone.
Last checked October 23, 2026.