Most guides to invoicing in Australia give you a list of fields and stop there. That is useful up to a point, but a list does not show you what to do when half an order is GST-free, when a job crosses $1,000, or when you are not registered for GST at all and are not sure what to call the document.
So this guide does it the other way round. Below are five complete Australian invoices, each for a different situation, with the numbers worked out and a note on why each one is set out the way it is. Find the one closest to your business and copy the shape.
What every Australian invoice needs
The rules depend on one question: are you registered for GST? If you are, you issue a tax invoice and the ATO sets out what it must contain. If you are not, you issue a plain invoice, and while no law dictates its contents, there is a well-established standard worth following.
| Detail | Tax invoice (GST-registered) | Invoice (not registered for GST) |
|---|---|---|
| The words "Tax invoice" | Required | Must not appear — head it "Invoice" |
| Your business name | Required | Expected |
| Your ABN | Required | Strongly recommended (see the 47% rule below) |
| Date issued | Required | Expected |
| Description, quantity and price of what you sold | Required | Expected |
| GST amount | Required — or "Total price includes GST" where GST is exactly 1/11 of the total | Must not charge or show GST |
| Which items are taxable | Required when an invoice mixes taxable and GST-free items | Not applicable |
| Buyer's identity or ABN | Required for sales of $1,000 or more | Good practice |
| Invoice number | Good practice | Good practice |
| Due date and how to pay | Good practice | Good practice |
The first seven "Required" rows are the ATO's tax invoice requirements for sales under $1,000; the buyer's details are the one addition at $1,000 and above. The "good practice" rows are not legal requirements, but they are the difference between an invoice that is valid and one that actually gets paid on time. business.gov.au recommends the same set.
For the full field-by-field breakdown, see our GST tax invoice guide.
About the examples
The businesses, people and ABNs below are made up. The ABNs are placeholders — never copy one onto a real invoice. The rules and the arithmetic are real, and every total has been checked.
Example 1: Sole trader, not registered for GST
Maya is a freelance photographer. Her turnover is well under the $75,000 GST threshold, so she has not registered for GST. She has just photographed staff headshots for a dental practice.
INVOICE
| Invoice details | |
|---|---|
| From | Maya Chen Photography · ABN 11 222 333 444 · maya@example.com.au |
| To | Sutherland Family Dental |
| Invoice no. | INV-0047 |
| Date issued | 28 September 2026 |
| Due | 12 October 2026 (14 days) |
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Staff headshot session — half day, on site | 1 | $450.00 | $450.00 |
| Retouched images, web and print files | 12 | $15.00 | $180.00 |
| Total due | $630.00 |
No GST has been charged.
Pay by bank transfer: BSB 000-000, Account 00000000, reference INV-0047.
Why it is set out this way
- It says "Invoice", not "Tax invoice". This is the single most common invoicing mistake. Only a GST-registered business can issue a tax invoice, and labelling a document one while unregistered misleads your customer about whether they can claim a GST credit.
- There is no GST line at all. Not "GST: $0.00" — simply no GST. The note "No GST has been charged" is optional, but it answers the question before your client's bookkeeper asks it.
- The ABN is there even though GST is not. The client is a business. If Maya left her ABN off, the practice would generally be required to withhold 47% of the payment and send it to the ATO, because the invoice is over $75 excluding GST (ATO: withholding if an ABN is not provided). She would get $333.90 instead of $630.00.
More on this format in our guide to invoicing when you are not registered for GST, and on the ABN side in the ABN invoice template.
Example 2: GST-registered tradie, sale under $1,000
A plumbing business is called out to replace a leaking mixer tap for a homeowner. It is registered for GST, so this is a tax invoice, and GST is shown as its own line.
TAX INVOICE
| Invoice details | |
|---|---|
| From | Tidewater Plumbing Pty Ltd · ABN 12 345 678 901 · Licence no. 000000C |
| To | Jess Morgan, 14 Example Street, Manly NSW 2095 |
| Invoice no. | INV-1188 |
| Date issued | 28 September 2026 |
| Due | 5 October 2026 (7 days) |
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Call-out fee | 1 | $95.00 | $95.00 |
| Labour — replace mixer tap cartridge (hours) | 1.5 | $120.00 | $180.00 |
| Mixer tap cartridge | 1 | $68.00 | $68.00 |
| Subtotal (excl. GST) | $343.00 | ||
| GST (10%) | $34.30 | ||
| Total due | $377.30 |
Why it is set out this way
- All seven ATO details are present: "Tax invoice", the seller's name, the seller's ABN, the date, a description with quantity and price, the GST amount, and — because every line carries GST — it is clear the whole sale is taxable.
- The customer's name and address are included even though the sale is under $1,000, where they are not strictly required. It costs nothing and makes the invoice valid at any amount.
- Labour is itemised by hours. A line that just says "Plumbing — $180" is valid, but itemising time and parts is what stops the phone call asking what the $180 was for.
- The licence number is not a tax requirement. It is on there because trade customers, and some state rules for licensed work, expect to see it.
Example 3: "Total price includes GST"
A florist supplies a weekly reception arrangement to a real estate office. Every item is taxable, and the prices are set GST-inclusive, so the florist uses the ATO's shorter wording instead of a separate GST line.
TAX INVOICE
| Invoice details | |
|---|---|
| From | Petal & Stem · ABN 23 456 789 012 |
| To | Coastline Realty |
| Invoice no. | INV-0312 |
| Date issued | 28 September 2026 |
| Due | 12 October 2026 (14 days) |
| Description | Qty | Unit price | Amount |
|---|---|---|---|
| Reception |