Requirements of tax invoices

Tax invoices for taxable sales of less than $1,000 must include enough information to clearly determine the following seven details:

 - that the document is intended to be a tax invoice

 - the seller's identity

 - the seller's Australian business number (ABN)

 - the date the invoice was issued

 - a brief description of the items sold, including the quantity (if applicable) and the price

 - the GST amount (if any) payable – this can be shown separately or, if the GST amount is exactly one-eleventh of the total price, as a statement such as 'Total price includes GST'

 - the extent to which each sale on the invoice is a taxable sale (that is, the extent to which each sale includes GST)

In addition, tax invoices for sales of $1,000 or more need to show:

 - the buyer's identity or ABN

If your tax invoices meet the requirements for sales of $1,000 or more, you can also use them for sales of lesser amounts.