Invoicing in Australia at a glance

Documents created on this page default to AUD and are laid out for Australia. Set the tax rate on each line to match the supply.

• Currency: AUD
• Tax: GST
• Rates: 10%
• Tax identifier on the invoice: ABN

Tax invoices and the ABN

In Australia the document is called a tax invoice, and it must carry your Australian Business Number. Leaving the ABN off has an immediate financial consequence: the payer is generally required to withhold 47% of the payment and remit it to the ATO.

Registration for GST is compulsory once turnover reaches the ATO threshold, and for taxi and ride-share drivers from the first dollar. Below the threshold you can register voluntarily.

What an Australian tax invoice must show

The ATO's requirements are specific, and different for invoices above and below A$1,000.

• The words "Tax invoice"
• Your identity and your ABN
• The date the invoice was issued
• A description of the items sold, including quantity and price
• The GST amount, or a statement that the total includes GST
• The extent to which each sale includes GST, where the invoice mixes taxable and GST-free items
• The buyer's identity or ABN for invoices of A$1,000 or more

GST-free supplies

Basic food, most medical services and exports are GST-free. Because each line carries its own rate here, you can charge 10% on a consulting line and 0% on a GST-free line on the same tax invoice, which is exactly what the ATO expects for a mixed supply.