Frequently Asked Questions about

Tax Invoices

These are some of the most commonly asked questions about.
If you can’t see an answer to your question, please feel free to contact us and we’ll be happy to help.

Q. What information needs to be on a tax invoice?                       

For Tax Sales Invoices (less than $1,000) they must

  1. that the documents is intended to be a tax invoice  eg Tax Invoice
  2. the seller’s identity
  3. the seller’s Australian Business Number (ABN)
  4. the date the invoice was issued
  5. a brief description of the items sold, including quantity (if applicable) and the price
  6. the GST amount (if any) payable – this can be shown separately or, if the GST amount is exactly one-eleventh of the total price, as a statement such as ‘total price includes GST.
  7. the extent to which each sale on the invoice is a taxable sale (that is, the extent to which each sale includes GST)

a)  Includes the words ‘total price including GST’
b)   hows the GST included in each line item  (column with a GST amount) and the sale is clearly identified as being fully taxable by the words “the total price includes GST”.

For Tax Sales Invoices over $1,000 – you also n
eed  the buyer’s identity or ABN


Q. What GST code do we use for transactions between same Religious Entity?

  • You do not charge GST as the churches are part of a a member of a GST Religious Group and all supplies that are made between members of the group are excluded from GST.   eg  page 179 of the UCA Treasurers & Bookkeepers manual.
  • Use the BAS Excluded coding


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