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Tax invoices are important documents for the operation of the goods and services tax (GST) system. You must issue a tax invoice for any taxable sales you make of more than $82.50 (including GST), where the purchaser requests it.
Tax invoices must contain certain information to be valid. A valid tax invoice is a document that meets all of the following requirements:
In addition, if the total price of the sale is at least $1,000, or if the document was issued by the recipient, the recipient's identity or ABN must be able to be clearly ascertained.
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