For any purchase over $82.50 (including GST), you need a valid tax invoice to claim the GST credit. A valid tax invoice shows: the words “Tax invoice”, the seller's identity, their ABN, the issue date, a description of what was sold with quantity and price, the GST amount (or a statement that the total includes GST), and for sales of $1,000 or more, the buyer's identity or ABN as well.
Register for GST →5-minute form · usually done in 4 business hours
The seven requirements.
- The words "Tax invoice": ideally prominent, usually at the top.
- The seller's identity, business name or trading name.
- The seller's ABN.
- The date the invoice was issued.
- A description of the items sold, including quantity and price.
- The GST amount: shown separately, or as the statement "total price includes GST" where GST is exactly one-eleventh of the total.
- For sales of $1,000 or more: the buyer's identity or ABN.
If some items are taxable and some are GST-free, the invoice must make clear which is which and show the GST on the taxable portion, a flat "includes GST" line only works when everything on the invoice carries it. Gift cards are the common exception, because GST does not attach when the card is sold: see how GST works on gift cards and vouchers.
Under $82.50, relax.
For purchases of $82.50 or less (GST-inclusive), you don't need a tax invoice to claim the credit: a normal receipt, cash register docket or even a bank statement entry is enough evidence. The threshold exists precisely so you don't have to chase paperwork for parking and coffee-run-sized costs.
Missing or wrong invoice? The 28-day rule.
If a supplier hasn't given you a tax invoice (or gave you a defective one), ask. They're required to provide one within 28 days of your request for sales over $82.50. Claim the credit in the period you hold the valid invoice. And if a supplier won't or can't produce one, check whether they're actually GST-registered with the free GST status lookup: an unregistered supplier can't charge GST, and there's no credit to claim.
Issuing invoices from your side.
Once you're registered, the same rules become your obligations: a customer who asks for a tax invoice on a sale over $82.50 must get one within 28 days. Invoice templates in any modern accounting software handle the formatting; your job is making sure the ABN is on it and the GST maths is right (the ÷11 rule).
Quick answers.
Can I claim GST credits without a tax invoice?
For purchases of $82.50 or less, yes, reasonable records like receipts or bank statements are enough. Over $82.50 you need a valid tax invoice; request one from the supplier, who must provide it within 28 days.
Is a receipt the same as a tax invoice?
Only if it shows the required elements: 'Tax invoice', the seller's name and ABN, date, description and the GST. Many register receipts do qualify; a bare EFTPOS stub doesn't.
Do I have to issue tax invoices to my customers?
If you're GST-registered and a customer requests one for a sale over $82.50, you must issue it within 28 days. Most businesses simply issue tax invoices for everything by default.
What if my supplier isn't registered for GST?
Then they can't charge GST, and there's no credit to claim. The price is just the price. If an invoice shows GST from an unregistered supplier, query it; you can verify anyone's status with a free ABN lookup.
Related guides: How GST credits work · How to calculate GST · When to charge GST · GST on discounts and rebates · GST record-keeping
Registered businesses claim credits. Unregistered ones just pay.
Lodged by Registered BAS Agent 25972850 · tax deductible · free help on 1800 546 526.