An Extract from the ATO website

Tax invoices for sales of $1,000

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.

Example 1: Tax invoice for a sale under $1,000

 

Example 1 shows this requirement because the sale is clearly identified as being fully taxable by the words Total price including GST.

 

Example 2: Tax invoice for a sale of more than $1,000

Example 2 shows the GST included in each line item (see column with the GST amount), and the sale is clearly identified as being fully taxable by the words ‘Total price includes GST’.

Requirements of a Tax Invoice

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