• Examples of what they look like using the voluntary standards

    The following examples show how these voluntary standards look.

    Goods or services that all include GST

    Tax invoice for goods or services that all include GST.

    These tax invoices should include sufficient information to ascertain:

    1. the identity of the supplier, such as the business name at the top
    2. the Australian business number (ABN) of the supplier at the top, near the supplier's identity
    3. the date of issue of the tax invoice at the top, on the right hand side
    4. that the document is intended as a tax invoice, such as including the words 'tax invoice' at the top
    5. an invoice number shown prominently alongside the words 'tax invoice'
    6. the purchaser's identity such as a name or ABN, for goods or services costing $1,000 or more
    7. a unit description of each good or service supplied, including quantities - it is optional to include item numbers, and
    8. the GST exclusive price, the GST amount and the GST inclusive price for each item, together with the totals for these, vertically in the bottom right hand corner.

    Goods or services that don't all include GST

    Tax invoice for goods or services that don't all include GST.

    These tax invoices should include sufficient information to ascertain:

    1. the identity of the supplier, such as the business name at the top
    2. the ABN of the supplier at the top, near the supplier's identity
    3. the date of issue of the tax invoice at the top, on the right hand side
    4. that the document is intended as a tax invoice, such as including the words 'tax invoice' at the top
    5. an invoice number shown prominently alongside the words 'tax invoice'
    6. the purchaser's identity such as a name or ABN, for goods or services costing $1,000 or more
    7. a unit description of each good or service supplied, including quantities - it is optional to include item numbers
    8. an indication of which goods or services don't include GST by showing a 'zero' in the GST amount column
    9. an indication of which goods or services include GST by showing the GST amount in the GST payable column, and
    10. the GST exclusive price, the GST amount and the GST inclusive price for each item, together with the totals for these, vertically in the bottom right hand corner.

    Issued from a cash register

    Tax invoice which has been issued from a cash register.

    These tax invoices should include sufficient information to ascertain:

    1. the identity of the supplier, such as the business name at the top
    2. the ABN of the supplier at the top, near the supplier's identity
    3. the date of issue of the tax invoice at the top, on the right hand side
    4. the document is intended as a tax invoice such as including the words 'tax invoice' at the top
    5. an indication of which goods or services are taxable by showing an asterisk '*' alongside the supplies, with a note at the bottom advising what the * indicates
    6. the final amount payable, which is GST inclusive, shown at the bottom, and
    7. the amount of GST which is payable should be clearly stated as follows at the bottom: 'Total includes GST of $.....'.
    Attention

    If the tax invoice is for goods or services costing $1,000 or more, the tax invoice should also contain sufficient information to ascertain the identity of the purchaser, or ABN.

    End of attention

    Goods or services that do not include GST

    Invoice for goods or services that do not include GST.

    These invoices should include sufficient information to ascertain:

    1. the business name of the supplier at the top
    2. the ABN of the supplier at the top, near the supplier's business name
    3. the date of issue of the invoice at the top, on the right hand side
    4. the word 'invoice' at the top, stated prominently
    5. an invoice number shown prominently alongside the word 'invoice', and
    6. the statement 'No GST has been charged' should be included at the bottom.
      Last modified: 07 May 2012QC 17721