有效发票的具体要求,资料来源于ATO网站
Requirements of tax invoices
Tax invoices for taxable sales of less than $1,000 must include enough information to clearly determine the following seven details:
that the document is intended to be a tax invoice
the seller's identity
the seller's Australian business number (ABN)
the date the invoice was issued
a brief description of the items sold, including the quantity (if applicable) and the price
the GST amount (if any) payable – this can be shown separately or, if the GST amount is exactly one-eleventh of the total price, as a statement such as 'Total price includes GST'
the extent to which each sale on the invoice is a taxable sale (that is, the extent to which each sale includes GST)
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