Contents of Tax Invoices

If requirements for a tax invoice vary according to the total amount payable.

Amount payable $1,000 or more
If the amount payable, including GST, is $1,000 or more, the tax invoice must: prominently state the words "tax invoice";

• set out the name or trading name of the supplier;
   
• set out the Australian Business Number (ABN) of the issuer (normally the supplier);
   
• set out the name or trading name of the recipient;
   
• set out either the address or the ABN of the recipient;
   
• set out the date of issue; contain a brief description of each thing supplied;
   
• for each description - identify the quantity of the goods or the extent of the services supplied (e.g. the number of items or the hours of labour);
   
• give the GST inclusive price;
   
• contain the required information as to GST (see below);
   
• and be in the approved form

Amount payable less than $1,000
If the amount payable, including GST, is less than $1,000, an "abbreviated" form of tax invoice may be used. This tax invoice does not need to contain the name, address or ABN of the recipient, or identify the quantity of the goods or the extent of the services supplied. The requirements are therefore that the abbreviated tax invoice must:

• prominently state the words "tax invoice";
   
• set out the name or trading name of the supplier;
   
• set out the ABN of the issuer (normally the supplier);
   
• set out the date of issue;
   
• contain a brief description of each thing supplied;
   
• give the GST inclusive price;
   
• contain the required information as to GST (see below);
   
• and be in the approved form