Tax & BAS
Invoicing for Australian Freelancers: What the ATO Requires
Invoice vs tax invoice, what the ATO requires, and how to get paid on time. A quick reference for Australian freelancers.
2 min read·
Invoicing has ATO rules. Getting them wrong costs you GST credits or makes you look like you're winging it.
5 years
How long to keep invoices
$82.50
Threshold for full tax invoices
14 days
Most common payment terms
Invoice vs tax invoice
Regular invoice ✓
Not GST registered
ABN, date, description, total. No GST line. Note: "Not registered for GST."
Tax invoice
GST registered
Must say "Tax Invoice." ABN, date, description, GST amount, total. Over $1,000: buyer's identity.
What goes on it
'Tax Invoice' + your ABN
No ABN = client withholds 47%.
Date, description, GST, total
"Homepage + 3 landing pages" beats "design work."
Invoice number + payment terms
Sequential. "Due within 14 days."
Your bank details
BSB, account number, PayID. Every time.
Getting paid faster: 30–50% deposit upfront. 30/30/40 milestones for larger projects. Automated reminders via Xero or MYOB.
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