What Must Be On a Tax Invoice in Australia? (The Exact Legal List)

By Dan Reeve — Working handyman and founder of SMASH Invoices. Built SMASH after losing $1,200 in uninvoiced jobs in a single year. He still takes on handyman work and uses SMASH on every job. About Dan →

An Australian tax invoice must include: the words "Tax Invoice", your business name, your ABN, the date the invoice was issued, a description of the goods or services provided, the GST amount charged (or a statement that the total includes GST), and the total amount payable. For invoices over $1,000, the buyer's identity must also be included. Missing any of these elements can result in customers legally withholding payment or the ATO rejecting the invoice.

The 7 required elements — one by one

The ATO sets these out under the GST Act 1999. Every tax invoice must have all seven:

1. The words "Tax Invoice" Must appear clearly on the document. "Invoice" alone is not sufficient if you are GST-registered. "Statement" or "Receipt" doesn't count. "Tax Invoice" — the exact phrase.

2. Your identity — business name or your own name If you operate under a registered business name, that name must appear. If you operate as a sole trader under your own name, your full name. If there's a logo, it's not a legal substitute for the written name.

3. Your ABN (Australian Business Number) Your 11-digit ABN must appear on every tax invoice. If you don't have an ABN, customers can legally withhold 47% of your payment under ATO withholding rules, even if the work is done and accepted.

4. The date the invoice was issued Not the date you completed the work. The date you issued the invoice. These can be the same day, but the invoice date is what the ATO looks at for GST period reporting.

5. Description of the goods or services provided Must be specific enough to identify what was supplied. "Goods" or "services" alone doesn't meet the standard. "Replaced kitchen mixer tap, labour 1.5 hours, materials" — that passes. "Work done" — that doesn't.

6. The GST amount Show the GST either:

As a separate line ("GST: $43.85"), or
With the statement "Total price includes GST" (only valid if all items are taxable)

Showing GST as part of a rounded total without identifying it fails the requirement.

7. Total amount payable The total including GST must be clearly stated. Separate line items don't replace the need for a clear total.

For invoices over $1,000 — one additional requirement: The buyer's identity, their name and either ABN or address, must also appear.

The most common mistakes

Mistake 1: Using your trading name but not your ABN-registered entity name If your ABN is registered to "John Smith" but you trade as "Smith's Handyman Services," both names should appear or the legal name must appear. Check your ABN registration at abr.business.gov.au.

Mistake 2: Writing "materials included" without itemising Not a legal requirement to itemise, but "materials included" creates disputes. A customer who feels overcharged can't verify what they're paying for. Itemise where possible.

Mistake 3: No invoice date Common in apps that auto-generate without displaying the date prominently. Check your template, the date must be on the document.

Mistake 4: Forgetting the "Tax Invoice" label GST-registered businesses who send invoices without the words "Tax Invoice" are technically non-compliant. Their GST-registered customers can't claim back the GST on the purchase without a compliant tax invoice.

What if I'm NOT registered for GST?

If you're not GST-registered (turnover below $75,000 and you chose not to register):

Do NOT use the words "Tax Invoice"
Do NOT include a GST amount
DO include your ABN, business name, date, description, and total
Label it simply as "Invoice"

Customers cannot claim GST credits on a non-GST invoice, which is fine, but a non-GST-registered seller who mistakenly charges and labels GST has created a compliance problem for both parties.

What SMASH Invoices does automatically

Every invoice generated by SMASH Invoices contains all legally required elements:

"Tax Invoice" label (if you're GST-registered)
Your ABN (from your profile)
Your business name
Invoice date (generated at time of creation)
Itemised description from your voice input
GST calculated and shown separately
Total amount

Nothing to check. Nothing to miss. The legal structure is built in.

Frequently asked questions

Do I need to include a due date on an Australian invoice? A due date is not legally required by the ATO but is strongly recommended. Without a due date, payment terms default to "reasonable time," which in practice means customers can take as long as they like. Standard commercial terms are 14 days, 30 days, or payment on completion.

Can I send an invoice by text message in Australia? Yes. There is no requirement for invoices to be delivered in a specific format. An invoice sent via SMS link, email, WhatsApp, or printed paper is equally valid provided it contains all required elements. A secure portal link containing a properly formatted tax invoice meets all ATO requirements.

What is the difference between a receipt and a tax invoice? A tax invoice is issued before payment as a request for payment, or simultaneously. A receipt is issued after payment confirming the transaction. Both have a place in your records. For GST credit purposes, buyers need a tax invoice, a receipt alone is not sufficient.

What happens if I invoice without an ABN in Australia? If you invoice without an ABN and the total is over $75, the customer is legally required to withhold 47% of the payment and remit it to the ATO. You can later reclaim this when you file your tax return, but it creates a cash flow problem and signals non-compliance.

Do Australian sole traders need to include their bank details on invoices? Bank details are not legally required but are practically essential, without them, customers can't pay via bank transfer. Include BSB and account number, or a payment link, on every invoice. Never send bank details separately via text message, use a secure portal where the details are embedded within the authenticated invoice.

SMASH invoices are GST-compliant by default. Just talk. Start Free →

Internal links: How to invoice as a sole trader in Australia · The EOFY invoicing checklist · Why you should never send bank details in a text