GST credits and tax invoices: the $82.50 rule

The rule

1. You must have a tax invoice to claim a GST credit for a purchase that cost more than $82.50 (including GST).

   ›What the ATO says

   “You must have a tax invoice to claim a GST credit for purchases that cost more than A$82.50 (including GST).”

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2. Your supplier has 28 days to give you a tax invoice after you ask for one. Wait until you have it before you claim the GST credit, even if that is in a later reporting period.

   ›What the ATO says

   “Your supplier has 28 days to provide you with a tax invoice after you request one. Wait until you receive it before you claim the GST credit, even if this is in a later reporting period.”

   Report a problem

3. For a purchase that cost $82.50 or less (including GST), you should have one of these: a tax invoice, a cash register docket, a receipt or an invoice.

   ›What the ATO says

   “To claim a GST credit for purchases that cost A$82.50 or less (including GST), you should have one of the following:”

   “cash register docket”

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4. Among the details a tax invoice for a sale under $1,000 must show are the seller's ABN and the GST, either as an amount or, when the GST is exactly one-eleventh of the price, as the words 'Total price includes GST'.

   ›What the ATO says

   “Tax invoices for taxable sales of less than $1,000 must include enough information to clearly determine the following 7 details:”

   “Seller's Australian business number (ABN)”

   “if the GST amount is exactly one-eleventh of the total price, as a statement which says 'Total price includes GST'”

   Report a problem

How Bilbx applies it

• Bilbx reads the supplier's ABN and the GST printed on each receipt you scan.
• In the export from Tax Lab, part of Bilbx Premium, the "GST evidence" column marks each claimed receipt: "GST captured" when it shows GST, "Small purchase" when it shows none and is for $82.50 or less, and "GST not captured" when it shows none and is for more than $82.50.
• The column shows what Bilbx read on each receipt: above the line, "GST not captured" is a prompt to look at the receipt again.

Worked examples

Bilbx's own tests run these exact cases against the website and the app.

• $82.50 · GST not shown

  What the ATO asks for:

  A tax invoice, cash register docket, receipt or invoice

  Bilbx's export says:

  Small purchase

• $82.51 · GST not shown

  What the ATO asks for:

  A tax invoice

  Bilbx's export says:

  GST not captured

• $154 · GST shown

  What the ATO asks for:

  A tax invoice

  Bilbx's export says:

  GST captured

Check a receipt

Enter a receipt to see what Bilbx does with it under Australia's rules. It is worked out in your browser by the same code the app runs, and nothing you enter is sent or stored.