Australian invoicing, explained in plain English
What a valid tax invoice actually has to contain, when GST registration becomes compulsory, and the handful of rules that cause most of the trouble. Written for people running the business, not for accountants.
- From
- Northside Electrical Pty Ltd
- ABN 12 345 678 901
- Bill to
- Harbourview Property Group
- ABN 98 765 432 109
- Invoice no.
- INV-1042
- Date issued
- 14 July 2026
| Description | Qty | Amount |
|---|---|---|
| Site inspection & report | 1 | $450.00 |
| Installation labour (6 hrs) | 6 | $720.00 |
| Materials — as quoted | 1 | $286.00 |
The guides
Each one answers a question we get asked often enough that it deserved a page of its own.
What a valid tax invoice must contain
The seven fields the ATO requires under $1,000, what changes at $1,000, and the 'Total price includes GST' shortcut and when it is allowed.
Read the guide →Invoicing when you are not registered for GST
Why your document is an invoice rather than a tax invoice, what to leave off it, and the $75,000 threshold that changes the answer.
Read the guide →ABNs, and the 47% problem
Why leaving your ABN off an invoice can cost you nearly half the payment, and what the $82.50 and 28-day rules mean in practice.
Read the guide →Free Australian invoice templates
The template library, with a version for every combination of GST registration and business structure.
Browse templates →How to create an invoice online
The practical steps, from setting up your business details once to sending the finished PDF.
Read the guide →Choosing invoicing software
What actually matters when comparing Australian invoicing tools, and what the free tier usually leaves out.
Read the guide →The rules worth knowing by heart
Australian invoicing has a small number of rules that account for most of the mistakes. They are worth committing to memory, because each one has a real cost attached.
You must register for GST at $75,000
Once your GST turnover reaches $75,000 in a 12-month period — or you expect it to — registration is compulsory, and you have 21 days to do it. For non-profit organisations the threshold is $150,000. Taxi and ride-sourcing drivers must register regardless of turnover.
Only registered businesses issue tax invoices
If you are not registered for GST you must not charge it, and your document should be headed 'Invoice'. Issuing something labelled 'Tax invoice' with a GST line on it while unregistered is a problem, not a formatting preference.
No ABN means 47% withheld
If you supply goods or services to another business and do not quote an ABN, the payer is generally required to withhold 47% of the payment and remit it to the ATO. There are exceptions — the most common being supplies of $82.50 or less including GST — but the safe habit is simply to put your ABN on everything.
The buyer's details appear at $1,000
Below $1,000 a tax invoice needs seven fields. At $1,000 or more the buyer's identity or ABN must be shown as well. If your invoices sit near that line, include the buyer's details every time and stop thinking about it.
Keep records for five years
Records that explain your transactions must generally be kept for five years from when they were prepared or the transaction was completed, whichever is later. That is one reason to keep invoices in an account rather than in a folder on a laptop that will not survive five years.
You have 28 days to supply a tax invoice
If a GST-registered customer asks you for a tax invoice, you must provide it within 28 days of the request.
Stop checking the rules every time
InvoiceGen builds the compliant document for you, with GST on or off. Free, unlimited, nothing to install.
Frequently asked questions
Is this legal or tax advice?
No. These guides explain how the ATO's published requirements work in practice, and they link to the ATO's own pages so you can check them. They are general information, not advice about your circumstances. For anything specific to your business, speak to a registered tax agent or accountant.
How current is this information?
The GST rate has been 10% since 2000, and the $75,000 registration threshold and the tax invoice field requirements have been stable for years. We check the guides against the ATO's published guidance and note where a rule has a date attached to it. The ATO's own pages are always the authority.
What is the single most common invoicing mistake?
Calling a document a 'tax invoice' when the business issuing it is not registered for GST. If you are not registered you must not charge GST and your document should be headed 'Invoice', not 'Tax invoice'. The second most common is leaving the ABN off entirely, which can force the customer to withhold 47% of the payment.