The Australian photographer's guide to GST tax invoices

If you run a photography business in Australia, the invoice you send is a legal document — and if you're registered for GST, it has to meet the ATO's rules for a tax invoice. Most gallery tools were built in the US and have no concept of this, which is how photographers end up hand-editing PDFs or bolting on a separate accounting app. Here's what actually needs to be on the page.

A quick disclaimer: this is general information, not tax advice. For your specific situation, talk to your accountant or check ato.gov.au.

Do you need to charge GST at all?

You must register for GST once your business turns over $75,000 or more in a 12-month period (and you can register voluntarily below that). Once registered, you generally add 10% GST to your Australian sales — session fees, prints, digital products — and you issue tax invoices rather than plain invoices.

If you're not registered, you don't charge GST and your document is simply an "invoice", not a "tax invoice". Getting this label right matters: calling something a tax invoice when you're not registered, or charging GST when you shouldn't, both cause problems.

What a valid tax invoice must include

For sales of $82.50 (inc. GST) or more, the ATO requires a tax invoice to show:

• The words “Tax invoice”, clearly
• Your business name (or trading name)
• Your ABN
• The date the invoice was issued
• A description of what you sold (e.g. “Family portrait session”, “A2 fine-art print”)
• The GST amount — either shown per line, or a statement that the total includes GST
• The total price

For invoices of $1,000 or more, you also need to show the buyer's identity or ABN. If you're not registered for GST, your invoice should not mention GST or use the words "tax invoice" at all.

The bit people get wrong: GST-inclusive vs added on top

Decide whether your advertised prices already include GST or have it added at checkout, and be consistent. Consumers legally need to see a single GST-inclusive price. If your session fee is "$550", that's the number the client pays; the invoice then breaks out that it includes $50 of GST. Quoting "$500 + GST" to a consumer is a common misstep.

How LumiHQ handles it

Because LumiHQ is built in Australia, this is handled for you rather than worked around:

• Add your ABN in settings and new invoices default to 10% GST
• When GST is charged, the client's pay page and the PDF are titled “Tax invoice” and show your business name and ABN — exactly what the ATO asks for
• The GST portion is broken out automatically, and everything is priced in AUD
• Not registered? Leave the ABN off and invoices stay as plain, GST-free invoices

It's the difference between your admin being a compliance checklist you maintain by hand, and something the software just gets right. See how invoicing works on the features page, or get started free.