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Australia GST guidelines

Country codeAU
Tax nameGST
Tax Authority Australian Taxation Office

Information on the invoice

Sales Under $1000

Tax invoices for sales under $1,000 that are subject to tax must have enough details to clearly show the following 7 things:

  1. The document is meant to be a tax invoice.
  2. Who the seller is.
  3. The seller's Australian business number (ABN).
  4. The date the invoice was created.
  5. A short description of the items sold, including the amount sold and the price per item (if applicable).
  6. The amount of GST owed (if any) - this can be shown separately or, if the GST amount is exactly one-eleventh of the total price, a statement saying 'Total price includes GST'.
  7. The extent to which each sale on the invoice is subject to tax.
Tax invoice for a sale under $1,000
Tax invoice for a sale under $1,000

Sales of $1,000 or more

Tax invoices for sales of $1,000 or more also need to show the buyer's identity or ABN.

If your tax invoices meet the requirements for sales of $1,000 or more, you can also use them for sales of lesser amounts.

  1. GST included in each line item
  2. the sale is clearly identified as being fully taxable by the words 'Total price includes GST'
  3. the buyer's identity for sales of $1,000 or more.
Tax invoice for a sale of $1,000 or more
Tax invoice for a sale of $1,000 or more