Create ATO-Compliant Tax Invoices

A valid tax invoice must include the words 'tax invoice', your business name and ABN, invoice date, description of items, GST amount (or a statement that the total includes GST), and the buyer's identity or ABN for invoices over $1,000.

Australia has a flat GST rate of 10% on most goods and services. Some items are GST-free (such as basic food, health services, and education) or input-taxed (such as financial supplies and residential rent).

You must register for GST if your business has a GST turnover of $75,000 or more ($150,000 for non-profit organisations). Below this threshold, registration is optional.

You can show GST per line item (ex-GST price, GST amount, and inc-GST total for each), as a summary (subtotal, GST line at 10%, and total including GST), or state that all prices include GST with the total GST amount noted. All three approaches are acceptable under ATO rules.

A GST-compliant invoice is a tax invoice that meets all ATO requirements: it includes the words 'Tax Invoice', the supplier's ABN, the date, a description of items, the GST amount, and the total price including GST. For invoices over $1,000, the buyer's identity is also required.