PLEASE NOTE: In addition to the below ATO requirements, Flinders University Policy require invoices to be addressed to Flinders University (or a related entity that uses the Flinders University payment system).  Please refer to point 2.2 of the 'Payment of Accounts' policy and procedures located at - Payment of Accounts Policy 

 A tax invoice is a special type of invoice, which contains specified items of information that are required for effective operation of the GST system.

As a general rule the guide is:

  • Supplier has an ABN and is registered for GST = Tax Invoice
  • Supplier has an ABN and is NOT registered for GST = Invoice

TAX INVOICE TABLE

Invoices total value less $1,000* Invoices total value more $1,000
ABN of Supplier Y Y
GST-inclusive price of taxable supply Y Y
Words “Tax Invoice” stated prominently Y Y
Date of issue of the tax invoice Y Y
Name of supplier Y Y
Brief description of each thing supplied Y Y
When GST is exactly 1/11th of the total price, either ‘the total price includes GST’
or the GST amount
Y Y
Name of recipient   Y
Address or ABN of recipient   Y
Quantity of goods or extent of services supplied   Y

*These less detailed requirements are designed to accomodate smaller business transactions. They will be satisfied by most retail cash receipts.