What goes on the invoice
An invoice from an unregistered business needs the same things as any invoice, minus the tax:
- The word Invoice at the top. Not "Tax Invoice": those words are reserved for GST-registered businesses.
- Your name or business name and your ABN. Without an ABN on an invoice over $75, the business paying you has to withhold 47% of the payment.
- Contact details: an email address at least, and an address if you have a business one.
- The date and a unique invoice number.
- The customer's name, or their business name if they have one.
- What you supplied: a short description per line, with quantity and price where that makes sense.
- The total.
- How to pay: bank details or a payment link, and when it's due.
- The sentence: "No GST has been charged. This business is not registered for GST."
That's the whole list. No GST column, no tax rate, no "inclusive of GST", no "plus GST".
Why the sentence matters
Plenty of unregistered businesses copy a template that has a GST line and put $0.00 in it. That reads as a tax invoice with an error, and it invites questions. Others leave the GST question open, and a client who is registered may assume 10% is inside the price and try to claim it back, which the ATO won't allow, because you never paid it. One sentence prevents both, and it tells the customer why the price is what it is.
Your price is the price
There's no GST to add, so the number you quote is the number you invoice. Never write "plus GST" on a quote. For household customers this is an advantage: your $1,000 job costs them $1,000, while a registered competitor's $1,000 job costs them $1,100. For business clients it makes no difference, because they would have claimed the GST back anyway.
Keep an eye on the threshold
Not registered means your GST turnover is under $75,000. Check it monthly, both the last 12 months and the next 12. When you're about to pass it you have 21 days to register, and from your registration date your invoices change: Tax Invoice at the top, GST on every taxable sale, a BAS each quarter. Registering voluntarily below the line is allowed too, and worth it if most of your clients are businesses.
What it looks like
Invoice INV-0027 · Mara Ng Design · ABN 12 345 678 901 · mara@example.com Date 26 September 2026 · Due 10 October 2026 · Bill to: Hollis Landscaping
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Logo design: three concepts, two rounds of revisions | 1 | $2,000.00 | $2,000.00 |
| Business card layout | 1 | $300.00 | $300.00 |
| Total | $2,300.00 |
No GST has been charged. This business is not registered for GST. Pay by bank transfer: BSB 000-000, account 12345678, reference INV-0027.
Download the template
The same layout with the sentence built in, so nothing has to be remembered:
- Invoice template, no GST (PDF) to print, or to see the layout.
- Invoice template, no GST (Numbers and Excel) with the totals worked out. Numbers opens it directly: File → Open, then Save as Template to keep it.
Replace the sample details with yours, change the number for each new invoice, and export as PDF before you send it. Never send the editable file.
Two mistakes to avoid
- Charging GST anyway. If you add 10% without being registered, your customer can't claim it and you have a mess to unwind. If you want to charge GST, register first; it's allowed at any turnover.
- "Tax Invoice" out of habit. It's the first thing the ATO's checklist looks for, and it's the one thing an unregistered business must not write.