When do I need to register for GST?

Registration is mandatory once your GST turnover reaches $75,000 in a 12-month period ($150,000 for non-profits) — you have 21 days from when you knew, or should have known, that you'd cross it. You can also register voluntarily below the threshold, which lets you claim GST credits on business expenses but means you must charge GST on your own sales. Rideshare and taxi drivers must register regardless of turnover.

Do I need an ABN to invoice?

Yes, effectively — without an ABN on your invoice, clients are required to withhold 47% for tax purposes ("no ABN withholding"). Getting an ABN is free and quick via the Australian Business Register, and it's required before you can register for GST.

What's the difference between an invoice and a tax invoice?

A regular invoice is just a request for payment. A "tax invoice" is required for GST-registered sales over $82.50 (including GST) and must say "Tax Invoice" clearly, show your ABN, the GST amount (or state that the total includes GST), and the sale date — your customer needs it to claim any GST credit.

What GST rate do I charge?

10% on most goods and services (the only GST rate in Australia — there's no reduced rate). Some categories are GST-free (like most basic food, health, and education) or input-taxed (like residential rent) rather than taxed at 10%. If you're not GST-registered, you don't charge GST at all, regardless of what you sell.

GST Invoicing Guide for Australia

What a compliant Australian tax invoice needs, when GST registration kicks in, and why your ABN matters even before then.

By InvoiceFlow Canada Team · Updated July 19, 2026

Quick answer

An Australian tax invoice needs your ABN, the words "Tax Invoice," the invoice date, a description of what's being sold, the GST amount (or a statement that the price includes GST), and the total. GST registration is mandatory once your turnover reaches $75,000 in a 12-month period; below that it's optional. The GST rate is a flat 10% on most goods and services, with GST-free and input-taxed categories as exceptions.

How to create a GST-compliant tax invoice in Australia

1
Get an ABN
Free and required before you can register for GST, and needed to avoid clients withholding 47% under no-ABN withholding rules.
2
Check whether you need to register for GST
Mandatory once your GST turnover reaches $75,000 in a 12-month period; voluntary below it.
3
Apply the correct GST rate
10% on most goods and services if you're registered; GST-free or input-taxed categories are the exceptions.
4
Issue a tax invoice for sales over $82.50
Must say "Tax Invoice," show your ABN, and show the GST amount or state that the price includes GST.
5
Send and keep records
Download as a PDF, Excel, or Word file, and keep records for at least 5 years as required by the ATO.

Try it on your next invoice

Free, no signup — AUD by default, with the 10% GST rate pre-filled.

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Frequently asked questions

Free Australian Invoice GeneratorCreate your invoice now — no signup required, 10% GST pre-filled.GST Invoicing Guide (New Zealand)How GST works for New Zealand freelancers and businesses.Freelancer Invoicing in CanadaThe Canadian equivalent guide, with GST/HST/PST rates by province.