GST Invoice Requirements in Australia: The ATO Rules

In Australia, GST-registered businesses must provide a "tax invoice" for taxable sales of $82.50 or more (including GST) when the buyer asks for one — and buyers need it to claim GST credits. The Australian Taxation Office sets out exactly what the document must contain.

Requirements for sales under $1,000

• The words "Tax invoice" — ideally prominent near the top
• The seller’s identity (business or trading name)
• The seller’s Australian Business Number (ABN)
• The date the invoice was issued
• A brief description of the items sold, including quantity and price
• The GST amount payable (shown separately), or a statement such as "Total price includes GST"

Additional requirement for sales of $1,000 or more

Tax invoices for sales of $1,000 or more (including GST) must also show the buyer’s identity or ABN. If you regularly invoice businesses, simply always include your client’s details — it costs nothing and keeps every invoice compliant.

GST-inclusive vs GST-exclusive pricing

Australian consumer pricing is GST-inclusive by law — the advertised price already contains the 10% GST, and the invoice states how much GST is included. Business-to-business quotes are often GST-exclusive, with 10% added at the total. Make sure your invoice is explicit about which approach you are using; our Australian generator supports both with a single toggle and does the arithmetic correctly in each direction.

If you are not registered for GST (annual turnover under $75,000), you must not charge GST or issue tax invoices — issue a regular invoice and consider noting "No GST has been charged."