Worked example · Builders

Builder invoice example: what a correct one looks like

The example shows a frame-stage progress claim on a renovation: the stage amount, one approved variation, and the claims-to-date summary that keeps everyone honest. This is the format that gets released by banks and building inspectors without a second phone call.

Variations only ever appear with a reference to the signed variation document. An unnumbered variation line is how builders end up in tribunal.

The example

Example invoice for a builder

TAX INVOICE

Keystone Building Co.

ABN 60 774 251 393

PC-2024-08-3

Issued: 16 August 2026

To: A. & P. Whitford (Owner), 44 Grevillea St Kellyville NSW

DescriptionQtyUnit (ex GST)GSTAmount
Progress claim 3 of 6: frame stage complete (per contract BC-2024-08)1$38,500.00$3,850.00$42,350.00
Variation V-02: upgrade to 90x45 MGP12 frame (signed 28/07)1$2,400.00$240.00$2,640.00
Site cleanup & waste removal, frame stage1$650.00$65.00$715.00
Subtotal (ex GST)$41,550.00
GST$4,155.00
Total (inc GST)$45,705.00

Contract BC-2024-08. Claimed to date incl. this claim: $118,700 of $196,400. Payment 5 business days per contract.

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Trade-specific rules

GST notes for builders

Building & construction: where invoicing means progress claims, variations and deposits under a written contract, and the paperwork requirements step up accordingly.

  • Each progress claim is a full Tax Invoice: heading, ABN, date, stage description, GST. Include the owner's name (and ABN if a company); claims are almost always over $1,000.
  • Variations must reference the signed variation number and date. GST applies to variations exactly as to the base contract.
  • A claims-to-date table (claimed / this claim / remaining) isn't an ATO requirement, but banks financing the build often require it before releasing funds.

Related

Before you send it

Fair questions

FAQ

The bank wants to see claims-to-date. Where does that go?

A short table or note under the lines: contract price, claimed to date, this claim, remaining. The example includes one; banks release faster when it's on the claim itself.

How do I invoice an owner-builder vs a homeowner?

Identically for ATO purposes. The difference is contractual: owner-builders often want more itemisation, which the description column handles.

Retention held by the client?

Invoice the full stage amount; note the retention as a payment term ('less 5% retention per clause 12, released at final'). Retention is not a discount and shouldn't reduce the GST.

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