Invoicing, Price Display and Record Keeping

Key requirements

Use the customer-invoicing page to determine whether a tax invoice, simplified invoice or receipt is appropriate and what information it needs. Follow price-display rules for advertisements and quotations rather than assuming GST can always be added at checkout. Keep transaction documents and accounting records so output tax and input claims can be traced. These are complementary obligations: a correct invoice alone does not establish an eligible input claim, and a well-kept ledger does not fix a misleading advertised price. The linked detailed pages provide the applicable thresholds and exceptions.