GST in one paragraph
GST is 10% on most goods and services sold in Australia, including glass and glazing work. You must register for GST once your turnover is $75,000 or more a year. Most businesses report GST quarterly on their Business Activity Statement (BAS); monthly reporting applies at $20 million or more, or if the ATO directs it.
What a tax invoice must show
A tax invoice lets a GST-registered customer — a builder, a shopfitter, a property manager — claim the GST back. It must show:
- that it is intended to be a tax invoice (heading it "Tax invoice" is the simplest way);
- your identity and your ABN;
- the date it was issued;
- a brief description of what was sold — the glass, the work, the quantities;
- the GST amount, or a statement that the total price includes GST.
The thresholds that catch people out
| Sale (including GST) | What you need to do |
|---|---|
| $82.50 or less | No tax invoice needed. |
| Over $82.50 and under $1,000 | A tax invoice with the details above, if the customer asks. |
| $1,000 or more | The tax invoice must also show the buyer's identity or ABN. |
If a customer asks for a tax invoice, you must give it to them within 28 days. Most glaziers simply issue one on every job — and on a $1,000-plus job for a business customer, put their business name and ABN on it from the start.
Deposits and progress payments
Many glazing jobs take a deposit before glass is ordered. GST generally follows the payment or the invoice, depending on whether you account on a cash or accruals basis — ask your accountant which applies to you, and make sure the deposit invoice and the final invoice add up to the job, so GST isn't counted twice.
Where Coglass fits
Coglass is not BAS software. It produces the invoices and hands them to Xero, where your BAS is prepared:
- Deposit, proforma and final invoices from the job, with payments recorded against them and overdue invoices flagged.
- Xero. Invoices, payments and supplier bills push to your Xero organisation, coded to the accounts and tax rates you choose from your own Xero settings — your returns are then done in Xero.
- Customers pay by card from the invoice link when you connect your own Stripe account, and the payment is recorded on the invoice.
Want to see it on your own jobs? Book a demo or see pricing in AUD.
Sources
This page explains the rules in general terms. Standards and tax rules change, and how they apply depends on the job — check the source, your building control body or your accountant before relying on it.