🇦🇺GST 10%

Australia GST & Invoicing Guide for Businesses (2026)

GST 10%, ABN, ATO requirements, and tax invoices — the complete compliance guide

Last updated: 30 April 2026 · Written by the Hisabi team

TL;DR — the key facts

GST is 10% on most taxable supplies. Mandatory registration: AUD 75,000 annual GST turnover (AUD 150,000 for non-profit bodies).
Every business issuing a tax invoice must have an Australian Business Number (ABN). ABN must appear on all tax invoices.
Tax invoices are required for any taxable supply over AUD 82.50 (including GST). Business Activity Statements (BAS) are filed quarterly or monthly.
Australia has a corporate income tax rate of 30% (or 25% for base rate entities — small businesses with aggregated turnover below AUD 50M).

What you need to know

Australiatax & invoicing — covered

GST

Australia GST at 10%

GST applies to most goods and services at 10%. Fresh food, most medical services, education, and exports are GST-free. Financial supplies and residential rent are input-taxed (no GST charged but no input tax credits).

Mandatory registration: AUD 75,000 GST turnover in current or next 12 months
AUD 150,000 threshold for non-profit organisations
Taxis and ride-sharing must register regardless of turnover
Quarterly BAS due 28 days after period end; monthly option available

Invoicing

Tax Invoice Requirements

A tax invoice must be issued for all taxable supplies over AUD 82.50 (including GST). It must include your ABN and show GST either as a separate line or state that the total includes GST.

ABN (11-digit Australian Business Number) mandatory on all tax invoices
For supplies over AUD 82.50: must be labelled 'Tax Invoice'
For supplies over AUD 1,000: must also include buyer's identity or ABN
GST amount shown separately OR statement that price includes GST
Description of supply and date

Corporate Tax

Australia Corporate Income Tax

The standard corporate tax rate is 30%. Small businesses (base rate entities with aggregated turnover below AUD 50M and passive income ≤ 80% of assessable income) pay 25%.

Standard rate: 30% of taxable income
Small business rate: 25% (aggregated turnover below AUD 50M)
Annual income tax return due by 31 October following the income year
PAYG (Pay As You Go) instalments for businesses with estimated tax above AUD 8,000

Timeline

Key compliance dates

July 2000
GST introduced in Australia at 10%.
2025–26
ATO increasing focus on GST compliance for small businesses and sole traders.

GST and invoicing compliance

Frequently asked questions — Australia

Can't find what you're looking for? Contact us

AUD 75,000 of GST turnover in the current or projected 12-month period. Non-profit bodies have a higher threshold of AUD 150,000. Taxi drivers and ride-sharing operators must register regardless of turnover.

An Australian Business Number (ABN) is an 11-digit identifier issued by the ATO. You need one to register for GST, issue valid tax invoices, and claim GST credits. Without an ABN on your invoice, customers are required by law to withhold 47% of the payment.

The words 'Tax Invoice'; your business name and ABN; the date; a description of the goods or services; the GST amount (or a statement that the total includes GST); and the total amount. For invoices over AUD 1,000, you must also include the buyer's name or ABN.

Quarterly for most small businesses — due 28 days after the end of each quarter (+ extra time if lodging through a registered tax agent). Monthly filing is available if you want faster GST refunds. Businesses with GST turnover above AUD 20M must file monthly.

30% for most companies. Base rate entities (businesses with aggregated turnover below AUD 50 million and passive income not exceeding 80% of assessable income) pay 25%. The lower rate applies automatically — no election needed.

Hisabi handles this for you

GST-compliant invoices, automatically

Hisabi generates invoices with the correct tax fields, ABN display, and currency for Australia. Start free — no credit card required.

Hisabi

🇦🇺GST 10%

Australia GST & Invoicing Guide for Businesses (2026)

GST 10%, ABN, ATO requirements, and tax invoices — the complete compliance guide

Last updated: 30 April 2026 · Written by the Hisabi team

TL;DR — the key facts

GST is 10% on most taxable supplies. Mandatory registration: AUD 75,000 annual GST turnover (AUD 150,000 for non-profit bodies).
Every business issuing a tax invoice must have an Australian Business Number (ABN). ABN must appear on all tax invoices.
Tax invoices are required for any taxable supply over AUD 82.50 (including GST). Business Activity Statements (BAS) are filed quarterly or monthly.
Australia has a corporate income tax rate of 30% (or 25% for base rate entities — small businesses with aggregated turnover below AUD 50M).

What you need to know

Australiatax & invoicing — covered

GST

Australia GST at 10%

Mandatory registration: AUD 75,000 GST turnover in current or next 12 months
AUD 150,000 threshold for non-profit organisations
Taxis and ride-sharing must register regardless of turnover
Quarterly BAS due 28 days after period end; monthly option available

Invoicing

Tax Invoice Requirements

A tax invoice must be issued for all taxable supplies over AUD 82.50 (including GST). It must include your ABN and show GST either as a separate line or state that the total includes GST.

ABN (11-digit Australian Business Number) mandatory on all tax invoices
For supplies over AUD 82.50: must be labelled 'Tax Invoice'
For supplies over AUD 1,000: must also include buyer's identity or ABN
GST amount shown separately OR statement that price includes GST
Description of supply and date

Corporate Tax

Australia Corporate Income Tax

The standard corporate tax rate is 30%. Small businesses (base rate entities with aggregated turnover below AUD 50M and passive income ≤ 80% of assessable income) pay 25%.

Standard rate: 30% of taxable income
Small business rate: 25% (aggregated turnover below AUD 50M)
Annual income tax return due by 31 October following the income year
PAYG (Pay As You Go) instalments for businesses with estimated tax above AUD 8,000

Timeline

Key compliance dates

July 2000
GST introduced in Australia at 10%.
2025–26
ATO increasing focus on GST compliance for small businesses and sole traders.

GST and invoicing compliance

Frequently asked questions — Australia

Can't find what you're looking for? Contact us

Hisabi handles this for you

GST-compliant invoices, automatically

Hisabi generates invoices with the correct tax fields, ABN display, and currency for Australia. Start free — no credit card required.

Australia GST & Invoicing Guide for Businesses (2026)

Australiatax & invoicing — covered

Australia GST at 10%

Tax Invoice Requirements

Australia Corporate Income Tax

Key compliance dates

Frequently asked questions — Australia

What is the GST registration threshold in Australia?

What is an ABN and do I need one?

What must a tax invoice include in Australia?

How often do I file a BAS in Australia?

What is the corporate tax rate in Australia?

GST-compliant invoices, automatically

Australia GST & Invoicing Guide for Businesses (2026)

Australiatax & invoicing — covered

Australia GST at 10%

Tax Invoice Requirements

Australia Corporate Income Tax

Key compliance dates

Frequently asked questions — Australia

What is the GST registration threshold in Australia?

What is an ABN and do I need one?

What must a tax invoice include in Australia?

How often do I file a BAS in Australia?

What is the corporate tax rate in Australia?

GST-compliant invoices, automatically