In Australia, a GST-registered business must provide a tax invoice within 28 days if a customer asks for one on a sale over $82.50 (including GST). A valid tax invoice shows it's intended as a tax invoice, the seller's identity and ABN, the issue date, a description of each item with quantity and price, the GST amount, and which items are taxable — plus the buyer's identity or ABN for sales of $1,000 or more.
Australia's GST invoicing rules run on two dollar thresholds and a strict definition of what counts as a "tax invoice" versus a regular invoice — get either wrong and your customer's GST credit claim can be rejected.
Registration comes first
A business must register for GST once its annual GST turnover reaches $75,000 ($150,000 for non-profits), within 21 days of crossing that threshold. Taxi and ride-sourcing drivers must register regardless of turnover. Below the threshold, registration is optional. One rule cuts both ways: if you're not registered for GST, you must not issue a document labelled "Tax Invoice" — issue a regular invoice instead, with no GST charged.
Two thresholds shape everything
GST is charged at 10% on most goods and services. The amounts below include GST.
| Sale value (incl. GST) | Tax invoice needed? | Extra fields |
|---|---|---|
| $82.50 or less | No — the buyer can claim a GST credit from a receipt or other record | — |
| More than $82.50 and under $1,000 | Yes, if the customer asks — within 28 days | Standard fields only |
| $1,000 or more | Yes, if the customer asks — within 28 days | Buyer's identity or ABN |
In practice, most business customers need a tax invoice to claim GST credits on purchases over $82.50, so many sellers issue one automatically on every sale rather than waiting to be asked.
The required fields
- Something showing the document is intended to be a tax invoice — usually the heading "Tax Invoice"
- The seller's identity — business or trading name
- The seller's ABN
- The date the invoice was issued
- A brief description of each item sold, including the quantity (if applicable) and the price
- The GST amount payable — shown separately, or as a statement such as "Total price includes GST" when GST is exactly one-eleventh of the total
- The extent to which each sale on the invoice is taxable — needed when an invoice mixes taxable and GST-free items
For sales of $1,000 or more, all of the above still apply, plus the buyer's identity or ABN.
Mixing taxable and GST-free items
Some supplies are GST-free — most basic food, some health and education services, and exports, for example. When one invoice includes both taxable and GST-free items, it must make clear which items attract GST. A common approach is to mark taxable lines with an asterisk and add a note such as "* indicates taxable items", with the GST total shown separately.
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. Both parties must be GST-registered, there must be a written agreement permitting it, and the document must state it's a "recipient-created tax invoice".
StashBill supports Australian GST invoicing: your ABN on every invoice, 10% GST or GST-free per item, and buyer details for sales of $1,000 or more — see the Australia GST invoicing page, or how the same compliance engine handles other countries.
Frequently asked
Do I have to give a tax invoice for every sale?
No. You must provide one within 28 days if the customer asks for it, unless the sale is $82.50 or less including GST. Many businesses issue one every time anyway, because business customers need it to claim GST credits.
What changes on invoices of $1,000 or more?
The invoice must also show the buyer's identity or ABN, in addition to all the standard fields.
Can I issue a tax invoice if I'm not registered for GST?
No. Unregistered businesses must not label a document "Tax Invoice" or charge GST — issue a regular invoice instead.
Sources
General information, not tax advice. Current as of October 2026 — confirm thresholds and requirements with the ATO or an accountant.