invoice, tax invoice, and receipt

Source: business.gove.au

Regular invoices

If you run a business that is not registered for goods and services tax (GST), your invoices won’t include a tax component. These are called regular invoices. They should not include the words ‘tax invoice’.

Tax invoices

If you’re registered for GST, you must provide tax invoices. Tax invoices include the GST amount for each item along with some extra details. You need to provide a tax invoice if any of these apply:

• The purchase is taxable.
• The purchase is more than $82.50 (including GST).
• Your customer asks for a tax invoice.

If your customer asks for a tax invoice and you’re not registered for GST, show on your invoice that there is no GST. You can do this by including the statement ‘price does not include GST’ or showing the GST as nil or zero.