Subcontractor Invoice Template Australia: What to Include

An Australian subcontractor invoice should identify you and your client, describe the work supplied, state the amount payable and provide clear payment instructions. Use the blank template below as a starting point, then add the GST and tax-invoice details that apply to your business.

What an Australian Subcontractor Invoice Does

An invoice is a request for payment for work or services you have supplied. For a subcontractor, it also gives the client a record to check against a contract, purchase order, work docket or approved timesheet. A clear invoice can make it easier to verify the work, process payment and keep accurate business records.

An invoice template is a layout, not a guarantee that every invoice meets every legal or contractual requirement. The right details can depend on whether you are registered for GST, what you supplied, the value of the sale and the terms agreed with the head contractor. A subcontractor may operate as an individual sole trader, partnership, trust or company, so make sure the supplier name on the invoice matches the entity that made the supply.

Also, calling someone a subcontractor in an invoice or contract does not, by itself, settle their legal status. The actual working arrangement can matter. If you are uncertain about your obligations or status, ask a qualified professional.

Subcontractor Invoice Template

Details to Include on Every Invoice

Even when a particular field is not a prescribed tax-invoice detail for your situation, including it can help the client match the invoice to the work. A practical invoice commonly includes:

• Your business or legal name, contact details and ABN, where you have one.
• The client’s correct name and the site, project or department relevant to the work.
• A unique invoice number and the date you issued the invoice.
• A specific description of the services or materials, with the relevant dates, quantities, hours or milestones.
• The agreed rates, line totals, subtotal, any applicable GST and the final amount due.
• The payment due date or terms agreed with the client, plus a usable payment method.
• A purchase order, work order, contract or timesheet reference if the client requires one.

Use descriptions that a person who was not at the job can understand. For example, “electrical work” is less useful than “install 8 LED downlights, Level 2, 4 March, as recorded on work order 318.” Do not include confidential details that are not needed to identify the supply.

GST and Tax Invoice Requirements

GST treatment depends on your registration and the supply. A business generally needs to register for GST when its GST turnover reaches the applicable registration threshold; the threshold is based on turnover, not profit. If you are not registered, you generally do not charge GST and should not describe your document as a tax invoice. If your registration status changes, update your invoice process and details.

If you are registered for GST and make a taxable supply, your client may need a tax invoice to claim a GST credit. Use the words “tax invoice” and show the required supplier and transaction information. For taxable sales under $1,000, the invoice generally needs the seller’s identity and ABN, date, description and price, and enough information to show the GST payable or that the price includes GST. For sales of $1,000 or more, the buyer’s identity or ABN is generally required as well. Rules can differ for particular supplies and circumstances, so check current Australian Taxation Office guidance for your case.

Do not simply add a GST line because a client expects one. If the supply is GST-free or input taxed, or if you are not registered, the correct treatment may differ. Where an invoice covers items with different GST treatments, itemise them clearly rather than presenting one unexplained tax figure. If a client asks for a tax invoice, registered suppliers generally have 28 days to provide one.

Describe Labour, Materials and Variations Clearly

Subcontracting work is often checked against time records, a quoted scope or a staged contract. Make the calculation transparent: list the task, the dates or period, the quantity and the agreed rate. If you charge a fixed amount for a milestone, identify the milestone and, where useful, the approved completion date. For hourly work, show hours and hourly rate rather than only a lump sum.

Separate labour, supplied materials, equipment hire, travel or other agreed charges into distinct lines when that helps the client verify them. Attach receipts or dockets only if the agreement or client process calls for them, and retain your own records. A variation should be identifiable as additional work, with a reference to the approval or variation number where available. An invoice does not automatically make unapproved extra work payable; the contract and the parties’ agreement matter.

For example, a flooring subcontractor might invoice “Lay 42 m² of laminate flooring, Unit 6, 8–9 May” as one measured line, then list approved underlay materials separately. A vague entry such as “flooring job” leaves the accounts team to guess what was supplied and can lead to a request for clarification.

How to Prepare and Send the Invoice

1. Check the contract or work order for the correct invoicing entity, required references, rates, submission method and payment terms.
2. Confirm that the work or milestone is complete and gather the relevant timesheets, delivery dockets or approvals.
3. Prepare the invoice using a unique number and accurate client and project details.
4. Check each line calculation and apply GST only where appropriate to your registration and the supply.
5. Send the invoice to the specified contact or accounts-payable channel, with requested supporting documents.
6. Save a copy and note when it was sent, the due date and any follow-up or dispute.

Before sending, check that the bank or payment details are correct and consistent with the details already supplied to the client. If payment instructions change, confirm the change through a trusted contact method rather than relying on an unexpected message. This simple verification can help avoid misdirected payments.

Payment Terms, Approval and Common Delays

Payment timing is usually governed by the agreement and any applicable law, not by a due date chosen unilaterally on an invoice. If a contract says invoices are due within a certain period after approval, use that process and keep evidence of submission and approval. If terms have not been agreed, clarify them with the client before relying on an assumption such as “14 days.” State the due date plainly and avoid conflicting wording.

Common causes of invoice delays include a missing purchase-order number, the wrong client entity, an unclear work description, a mismatch between hours and an approved timesheet, an incorrect GST amount, or submission to the wrong portal or email address. A practical pre-send check is:

• Does the invoice match the signed scope, rate and approved quantities?
• Are the supplier and recipient names correct?
• Are invoice number, dates, project reference and payment terms present?
• Are totals and GST calculations consistent?
• Have all required attachments and approvals been included?

If the client disputes only one line, ask which item needs clarification and keep a written record of the response. Do not silently replace an issued invoice if the change affects its amount or tax details; issue a clearly identified corrected invoice or adjustment document as appropriate to the circumstances. For construction payment claims, rules and time limits can vary between Australian states and territories, so an ordinary invoice may not satisfy every formal requirement.

Records, Corrections and Other Documents

Keep copies of invoices you issue and the records that support them, such as contracts, timesheets, approvals and payment confirmations. Australian tax record-keeping requirements depend on the records and circumstances; business records are commonly required to be retained for five years, but exceptions and specific rules can apply. Confirm the applicable retention period with official guidance or a qualified professional rather than treating the template as a record-keeping policy.

An invoice is different from a quote, a purchase order and a receipt. A quote offers a price before work proceeds; a purchase order is generally the client’s order or authorisation; an invoice requests payment after supply; and a receipt confirms payment. A credit note or adjustment document may be needed to correct or reduce an amount after an invoice has been issued. Keep a clear link between the original document and any correction.

Some businesses use electronic invoicing or a client’s online supplier portal instead of sending a printable document. These are delivery methods, not substitutes for accurate invoice content. Follow the client’s stated process, retain a copy of what you submitted and check that the invoice was received.

Frequently Asked Questions

Do I need an ABN to invoice as a subcontractor?
An ABN is commonly included on Australian business invoices, but whether you are entitled or required to have one depends on your circumstances. If a supplier does not quote an ABN, the payer may have withholding obligations unless an exception applies. Confirm the correct treatment with the Australian Taxation Office or a qualified professional.

Can I charge GST if I am not registered?
Generally, you should not charge GST if you are not registered for GST. Do not label the document a tax invoice in that situation. Check your registration obligations if your turnover or circumstances change.

What should I put in the invoice number?
Use a unique, consistent reference that lets you identify the invoice, such as an increasing sequence or a simple prefix and number. Avoid reusing a number for a different invoice, and keep a record of cancelled or corrected invoices.

Should I include hours and materials separately?
Where the work is charged by time or materials, separate quantities, rates and descriptions make the amount easier to check. Follow the contract and the client’s required format; a fixed-price milestone may instead be shown as a clearly described lump-sum line.

What can I do if a subcontractor invoice is late for payment?
First check that it was sent to the right place, contains required references and has reached its stated due date under the agreement. Follow up in writing and ask whether any specific item is disputed. If the matter involves a formal payment claim or legal rights, seek advice from a qualified professional familiar with the relevant state or territory.

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