Australia GST invoicing: what the ATO requires

Australia's GST invoicing rules run on two dollar thresholds and a strict definition of what counts as a "tax invoice" versus a regular one — get either wrong and a customer's GST credit claim can be rejected.

Registration comes first

A business must register for GST once annual turnover reaches $75,000 ($150,000 for non-profits), within 21 days of crossing that threshold. Below it, registration is optional. One rule cuts both ways here: if you're not registered for GST, you must not issue a document labelled "Tax Invoice" at all — issue a regular invoice instead, with no GST charged.

Two thresholds shape everything

GST is charged at 10%. The thresholds that determine what's required:

• $82.50 or less (including GST): no tax invoice is legally required for the buyer to claim a GST credit — a receipt or bank statement showing the supplier, date, and GST is enough. If the customer specifically asks for one anyway, it must be provided within 28 days.
• Above $82.50: a full tax invoice with all seven required fields (below) must be provided.
• $1,000 or more (including GST): the invoice must additionally show the buyer's identity or ABN.

The seven fields for sales over $82.50

1. The words "Tax Invoice" shown prominently, usually as the document heading
2. The seller's identity — business or trading name
3. The seller's ABN
4. The date of issue
5. A description of the goods or services supplied
6. The GST amount payable, or a clear statement that the total price includes GST
7. The extent to which each sale on the invoice is a taxable sale

For invoices of $1,000 or more, all seven of the above still apply, plus the buyer's identity or ABN.

A less common case: recipient-created tax invoices

In specific arrangements — most often where the buyer determines the value of a sale — the buyer can issue the tax invoice instead of the seller. This requires both parties to be GST-registered, a written agreement permitting it, and the document to explicitly state it's a "recipient-created tax invoice." StashBill's compliance engine applies these ATO field and threshold rules automatically — see how the same engine handles tax in other countries.

This is general information, not tax advice. Confirm current thresholds and requirements with the ATO or an accountant before relying on them.