GST compliance

Invoices submitted to the TAC need to meet the mandatory tax invoice requirements of the Australian Taxation Office (ATO). To enable your invoice to be processed, the following information must be supplied according to the value of the account submitted.

For full details on the requirements of a tax invoice please visit the ATO website at www.ato.gov.au.

Accounts that total less than $1000

A valid tax invoice for taxable sales that total less than $1,000 must contain:

• The words ‘tax invoice’ stated prominently;
• The name of the provider or supplier;
• The Australian business number (ABN) of the provider or supplier;
• The date of issue of the tax invoice;
• A brief description of the goods or services supplied (item number);
• The GST-inclusive price of the taxable sale; and
• The GST amount. This can be shown separately or, if the GST is included in the total price, as a statement along the lines of ‘total price includes GST’.

Accounts that are equal to or greater than $1000

A valid tax invoice for taxable sales that total $1,000 or more must contain:

• The words ‘tax invoice’ stated prominently;
• The name of the provider or supplier;
• The ABN of the provider or supplier;
• The TAC’s name;
• The TAC’s address or ABN 22 033 947 623;
• The date of issue of the tax invoice;
• A brief description of the goods or services supplied (item number);
• The GST-inclusive price of the taxable sale; and
• The GST amount. This can be shown separately or, if the GST is included in the total price, as a statement along the lines of ‘total price includes GST’.

What you need to do

Please resubmit your account with the above information so we can pay your account quickly.

If you have a query regarding this process, please call the TAC Customer Service Centre on 1300 654 329.