What has to be on a tax invoice in Australia

A tax invoice isn't just an invoice with two extra words. It has required fields, and if one's missing it's not valid. That matters, because a business customer can't claim the GST back off a dud invoice, so they'll bounce it and your money waits.

The checklist

If you're registered for GST, every tax invoice needs:

• The words "Tax invoice", usually up top
• Your business name
• Your ABN
• The date you issued it
• What you sold - a short description of the work and materials
• The GST amount shown, or a note that the total includes 10% GST
• The total price

That's it. No magic, just all seven, every time.

The $82.50 and $1,000 rules

Two thresholds worth knowing. A customer can ask for a tax invoice on any taxable sale over $82.50 including GST, and you have to provide one, so in practice you just make every invoice a proper one.

Over $1,000, add one more field: the buyer's name, and their ABN or address if they're a business. Most trade jobs clear $1,000 easily, so treat the buyer's name as a standard field, not an extra.

Not registered for GST? Different rules

If you're under the $75k threshold and haven't registered, flip everything above on its head. Don't write "Tax invoice" anywhere. Don't show a GST line, because you're not charging GST. The document is just "Invoice", with your name, ABN, date, description and total.

Writing "Tax invoice" when you're not registered isn't a style choice, it tells the customer they can claim GST credits that don't exist. Not sure which side of the line you're on? Here's the $75k question explained.

Then keep it

The ATO expects you to keep copies of invoices for 5 years. A folder of PDFs or an app that stores them does the job; a glovebox full of carbon books does not. While you're at it, make sure you're calling documents by their right names - a quote, an estimate and an invoice are three different things, and your ABN belongs on all of them.

General information only - check the ATO or your accountant for your own situation.