The short version
If you are registered for GST and charge a visiting specialist for a room, the document you send is normally a tax invoice. The ATO sets out what a tax invoice must show. This guide turns that list into an example layout for a room-hire or sessional invoice, and notes where the ATO’s rules change at $82.50 and $1,000.
It is general information about what the ATO publishes. Whether your fees are taxable, and how each should be described, is a question for your accountant.
The ATO’s list, applied to a sessional invoice
| The ATO asks for | On a room-hire invoice |
|---|---|
| That it is a tax invoice | The words “Tax invoice” at the top. |
| The seller’s identity and ABN | The suite operator’s business name and ABN. |
| The date of issue | The date you issue the invoice, not the month it covers. |
| A brief description of what was sold, with quantity and price | One line per room fee, facilities fee, percentage fee or shared cost, with sessions or units and the price. |
| The GST amount, or a statement that the total includes GST | The GST total, or “Total price includes GST” where GST is exactly one-eleventh of the total. |
| The extent to which each sale is taxable | Show each line’s GST treatment clearly, especially if lines are treated differently. |
| For sales of $1,000 or more: the buyer’s identity or ABN | The specialist’s billing entity name, and ABN if you hold it. |
An example layout
This is a layout, not a template to copy. The figures are fictional and the bracketed items are for you to fill in.
| Description | Qty | Price | Amount |
|---|---|---|---|
| Consulting room 1, sessions in October | 4 | $50.00 | $200.00 |
| Shared consumables, October | 1 | $20.00 | $20.00 |
Here GST is $22.00 on a $242.00 total, which is exactly one-eleventh, so the “Total price includes GST” statement works. If your invoice mixes lines that are taxed differently, ask your accountant how to show them.
Thresholds and timing the ATO mentions
- A tax invoice is not required for a sale of $82.50 or less including GST, unless the customer asks for one.
- If a customer asks for a tax invoice, you must provide it within 28 days.
- Tax invoices can be issued electronically, for example as a PDF.
- For sales of $1,000 or more, the invoice must also show the buyer’s identity or ABN.
Changes after you have issued an invoice are handled differently from the invoice itself. The ATO has separate guidance on that, and your accountant can tell you how it applies to you.
Where SuiteBook fits
In the demo, each month-end invoice shows both parties, the sessions, fees and shared costs as separate lines, the subtotal, 10% GST and the total, and has a print layout you can save as a PDF. The layout is designed around the ATO’s requirements, but your obligations remain with you and your accountant. See GST tax invoices and GST on room hire.