Information Required on a Tax Invoice
Supplies of less than $1000
Tax invoices for taxable supplies totalling less than $1000 must include:
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1
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the Australian business number (ABN) of the supplier; |  |
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2
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the GST-inclusive price of the taxable supply; | |
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3
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the words 'tax invoice' stated prominently; | |
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4
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the date of issue of the tax invoice; | |
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5
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the name of the supplier; |
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6
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a brief description of each item supplied; | |
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7
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and the GST amount. This can be shown separately or as a statement along the lines of ‘the total price includes GST’. |
Supplies of $1000 or more
Tax invoices for taxable supplies totalling $1000 or more must include:
|
1
|
the Australian business number (ABN) of the supplier; |  |
|
2
|
the GST-inclusive price of the taxable supply; | |
|
3
|
the words 'tax invoice' stated prominently; | |
|
4
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the date of issue of the tax invoice; | |
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5
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the name of the supplier; |
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6
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the name of the recipient; | |
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7
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the address or the ABN of the recipient; | |
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8
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a brief description of each thing supplied; | |
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9
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the quantity of the goods or the extent of services supplied; and | |
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10a
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When GST payable is exactly 1/11th of the total price, a statement along the lines of ‘the total price includes GST’; | |
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10b
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or the GST amount. |