How Do I Charge GST on an Invoice?

If you are GST-registered (mandatory above $75,000 annual turnover, optional below), you charge GST at 10% on taxable sales. On the invoice:

1. Label the document "Tax Invoice" — required for GST-registered sales of $82.50 or more.
2. List your goods or services with their pre-GST prices.
3. Show the subtotal of all line items.
4. Add a separate line: "GST (10%) — $XX.XX".
5. Show the total payable (subtotal + GST) in AUD.

You collect the GST from the buyer and remit it to the ATO via your Business Activity Statement (BAS), typically quarterly. The buyer, if also GST-registered, can claim back the GST you charged as an input tax credit on their own BAS.

If a sale is GST-free (e.g., basic food, exports), state "GST-free" against that line item. If you sell a mix of taxable and GST-free items on the same invoice, the invoice must clearly distinguish which is which.