A valid tax invoice must be in English and contain the following information:
- the document is intended to be a tax invoice
- the seller's identity
- the seller's Australian business number (ABN)
- the date the invoice was issued
- a brief description of the items sold, including the quantity (if applicable) and the price
- the GST amount (if any) payable – this can be shown separately or, if the GST amount is one-eleventh of the total price, as a statement such as 'Total price includes GST'
- the items on the invoice where GST in include and the items that are GST free.
In addition, tax invoices for sales of $1000 or more must include the purchaser’s identity which must be their:
- Residential or postal address
- Email address or
- Passport number