Tax invoice
A tax invoice is the document a GST-registered business must issue for sales over $82.50 (GST-inclusive). Required fields include ABN, date, and GST amount.
Ask Chalkline about this →A tax invoice is the document a GST-registered business must issue to a client for any taxable supply over $82.50 (GST-inclusive). It enables the recipient to claim a GST credit on the purchase. If you are not registered for GST, you must not use the words “tax invoice” on your invoices and cannot charge GST.
For sales under $1,000 (GST-inclusive), a tax invoice must show: the words “Tax invoice”; the seller’s identity; the seller’s ABN; the date issued; a description of the goods or services; and the GST amount (or a statement that the total price includes GST). For sales of $1,000 or more, the buyer’s identity or ABN must also appear.
Getting the format wrong has consequences in both directions: a missing ABN on the invoice triggers a 47% withholding obligation on the payer; and issuing a “tax invoice” without a GST registration allows clients to fraudulently claim GST credits that were never collected.
Also known as: (none; distinguish from “invoice” issued by non-GST-registered entities)
Category: Tax administration
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Last updated: 2026-05-10. Verified: 2026-05-10. Quarterly review for currency.