What should a subcontractor put on an invoice in Australia?

Include your legal or business name, ABN, invoice number and date, the hirer details, job or purchase-order reference, a clear description of labour and materials, payment terms, total, and GST if you are registered. For invoices of $1,000 or more, a tax invoice also needs the buyer identity or ABN.

Does a subcontractor need an ABN to invoice?

Most genuine subcontractors should quote an ABN. If a business supplier does not quote one and no exception applies, the payer may need to withhold 47% and send it to the ATO.

What is TPAR and does it change the invoice?

Some businesses in covered industries report contractor payments in a Taxable payments annual report by 28 August. A complete invoice helps the hirer capture your name, address, ABN, total paid and GST, but the hirer is responsible for deciding whether it must lodge.

What if the hirer uses recipient-created tax invoices?

Under a valid RCTI arrangement, the hirer creates the tax invoice and the supplier does not issue a duplicate invoice for the same supply. Confirm the written agreement and GST requirements before relying on this workflow.

Subcontractor Invoice Template Australia: Free Example

Q: Does a subcontractor charge GST?

Only when registered for GST. Registration is generally compulsory once GST turnover reaches $75,000. A subcontractor who is not registered must not charge GST or label the document Tax Invoice.

Quick answer

A subcontractor invoice should identify both businesses, quote your ABN, reference the job or purchase order, separate labour and materials, show GST only if you are registered, and state a specific due date. The copy-and-paste Australian template below covers the usual fields and gives the hirer cleaner records for TPAR.

This is general information, not tax or legal advice. Your contract and industry rules may require extra information such as licence numbers, claim schedules or safety documents.

Copy-and-paste subcontractor invoice template

TAX INVOICE                         Invoice: SUB-0047
                                     Issue date: 28 August 2026
                                     Due date: 11 September 2026

FROM
Jordan Lee Electrical Pty Ltd
ABN: 12 345 678 901
Electrical contractor licence: [number]
[Address]  [Phone]  [Email]

BILL TO
Harbour Build Group Pty Ltd
ABN: 98 765 432 109
[Address]

JOB DETAILS
Site: 18 Example Street, Parramatta NSW
PO / work order: PO-8214
Claim period: 18-24 August 2026

DESCRIPTION                         QTY/RATE       AMOUNT
Licensed electrical labour          24 hrs x $95   $2,280.00
Cable, fittings and consumables                    $420.00
Approved variation V-03                            $180.00
                                                   ----------
Subtotal                                           $2,880.00
GST                                                $288.00
TOTAL                                              $3,168.00

Payment terms: 14 calendar days
Account name: Jordan Lee Electrical Pty Ltd
BSB: 000-000   Account: 00000000
Payment reference: SUB-0047

Contact: Jordan Lee, 04xx xxx xxx

If you are not registered for GST, remove the GST line and the words “Tax Invoice”. Use “Invoice” and add a plain note such as “No GST charged, supplier is not registered for GST”. Our guide explains how to invoice when you are not registered for GST.

Subcontractor invoice requirements in Australia

A GST tax invoice follows the same ATO rules whether the supplier is a subcontractor, tradie, consultant or company. Include:

The words “Tax Invoice” when you are GST-registered
Your business or legal name and ABN
The date of issue and a unique invoice number
A description of the services and goods supplied
The price, GST amount or a statement that the total includes GST
The buyer identity or ABN when the tax invoice total is $1,000 or more

Read the full ATO tax invoice checklist for tradies if the job value is high or the work crosses multiple claim periods.

The job details that prevent payment delays

Compliance gets an invoice accepted. Matching details get it paid. A construction or service business may receive hundreds of supplier invoices, so include the identifiers its accounts team uses:

Site address, project name or client location
Purchase order, work order, contract or quote number
Dates worked and, for hourly work, hours by date or person
Approved variation number and the person who approved it
Separate labour, materials, call-out, travel and equipment lines
A specific due date, not only “Net 14”

Attach timesheets, signed dockets or receipts only when the contract requires them. Keep the invoice itself scannable, then use attachments as evidence rather than crowding every detail into one description.

ABN, GST and the 47% withholding issue

Most genuine subcontractors should quote a valid ABN. When a business supplier does not quote an ABN and no exception applies, the payer may need to withhold 47% and remit it to the ATO. A valid Statement by a supplier can apply in limited non-business situations, but it is not a substitute for an ABN in ordinary contracting work.

GST is separate. Quote your ABN on the invoice, but charge GST only if registered. The normal registration threshold is $75,000 of GST turnover, subject to special cases. See the Australian GST registration threshold guide.

How your invoice helps the hirer with TPAR

Businesses in building and construction, cleaning, courier and road freight, information technology, and security, investigation or surveillance may need to lodge a Taxable payments annual report. The ATO says TPAR is due by 28 August each year.

The hirer needs contractor details including name, address, ABN and total payments, including GST and cash. A complete first invoice lets the hirer record those details once; consistent invoice numbers and descriptions make year-end reconciliation easier. The hirer remains responsible for deciding whether its payments are reportable. Check the ATO taxable payments reporting guidance for covered services and exceptions.

Standard invoice or recipient-created tax invoice?

Some principals use a recipient-created tax invoice, or RCTI, because they determine the value payable from approved hours, loads, weights or claims. Under a valid RCTI agreement, the recipient issues the tax invoice and the subcontractor does not issue a duplicate for the same supply.

Do not assume a remittance advice is a valid RCTI. Both parties must meet the GST and agreement conditions. If there is no valid RCTI arrangement, send your own invoice as normal.

Send a subcontractor invoice from the job site

Free Invoice App lets you keep client and service details, add GST, attach supporting documents, and send a professional PDF from your phone. Start with the free Australian invoice generator, or create an account to track whether the invoice is sent, paid or overdue.

Frequently asked questions

What should a subcontractor put on an invoice?

Include both parties, your ABN, invoice number and date, job reference, clear labour and materials, total, GST if registered, due date and payment details.

Does a subcontractor need an ABN?

Most genuine subcontractors should quote one. Without an ABN, the business payer may need to withhold 47% when no exception applies.

Does a subcontractor charge GST?

Only when registered for GST. If you are not registered, do not charge GST or call the document a tax invoice.

Does TPAR change what I put on the invoice?

The ATO tax-invoice fields do not change, but a complete name, address, ABN and GST breakdown helps a covered hirer maintain the records it needs for TPAR.

What if the hirer uses RCTIs?

Confirm the written arrangement. If it is valid, the hirer issues the RCTI and you should not create a duplicate invoice for the same supply.

Free Subcontractor Invoice Template (Australia)