Most Australian personal trainers get invoicing wrong — not because they're dishonest, but because the rules aren't obvious when you're running a sole trade and the software you're using was built in the US. This guide covers what the ATO actually requires, when you need to register for GST, and what details every tax invoice must include.

This is general information. For your specific tax situation, talk to a registered BAS agent or accountant.

Do You Need to Register for GST?

The GST registration threshold in Australia in 2026 is $75,000 AUD in annual turnover. If your personal training income (not profit — gross turnover) is $75,000 or more in any rolling 12-month period, or you expect it to be, you are required to register for GST and charge it on your services.

At a session rate of $85 and 20 client sessions per week, that's roughly $88,000 per year — above the threshold. A PT with 15 clients averaging two sessions per week at $80 is around $124,800 — well above. Many working PTs are registered for GST and don't realise it's required, or they registered and are issuing invoices without the required fields.

If you're below $75,000, GST registration is optional. Some PTs register voluntarily because it allows them to claim GST credits on business expenses (gym membership, equipment, software). If in doubt, ask a BAS agent — it's usually a one-hour consultation.

Key number: $75,000 AUD or more in annual turnover triggers compulsory GST registration. At $85/session, that's roughly 882 sessions per year — or about 17 sessions per week.

When Does GST Apply to Personal Training?

Personal training services are taxable supplies under the GST Act — meaning if you're registered, you charge 10% GST on top of your session fees. There is no GST exemption for fitness or health services in Australia (unlike some medical services provided by registered practitioners).

Some edge cases:

  • Gym-employed trainers paid a wage: GST doesn't apply to wages — the gym handles it on their end.
  • Independent contractors invoicing a gym: If you're ABN-registered and invoicing the gym for your services, GST applies if you're registered.
  • Session packages sold to clients: These are taxable supplies. Charge GST on the full package price, not each session individually.
  • No-show fees: The ATO treats cancellation and no-show fees as consideration for a supply — meaning GST applies if you're registered and the fee relates to a taxable service.

The 7 Details Every Tax Invoice Must Include

Under the GST Act and ATO requirements, a tax invoice issued by a GST-registered business for a sale under $1,000 must contain these seven details:

Required details on a tax invoice (ATO, 2026)

  1. The words "Tax Invoice" — must appear clearly on the document.
  2. Your identity — your business name (or your name if trading as a sole trader).
  3. Your ABN — 11-digit Australian Business Number.
  4. Date of issue — when the invoice was issued.
  5. A brief description, with quantity and price — e.g. "Personal training session — 60 min, 1 × $90.00" or "10-session package."
  6. The GST amount — either stated separately (e.g. "GST: $8.18") or, if it is exactly one-eleventh of the total, a statement that the total price includes GST.
  7. What is taxable — the extent to which each sale on the invoice is taxable. For PT sessions, that is every line.

The ATO does not require a separate GST-exclusive price. For sales of $1,000 or more, you must also show the buyer's identity or ABN. A 12-session package at $90 is $1,080, so packages hit that line quickly. For sales under $1,000 going to individual clients, the client's details are not legally required, though most accountants recommend including them anyway for your own records.

An invoice that's missing any of the required details is not a valid tax invoice under Australian law — your client can't claim a GST credit on it, and you may face ATO scrutiny if audited.

What Most PT Software Gets Wrong

The majority of personal trainer software available to Australian PTs was built in the US or UK. Their invoices:

  • Price in USD or GBP, not AUD
  • Don't include an ABN field — because they have no concept of the Australian Business Number
  • Don't separate the GST amount — they just show a total
  • Don't use the words "Tax Invoice" — they say "Receipt" or "Invoice" without the required designation

This means trainers using Trainerize, TrueCoach, Everfit, or MyPTHub for invoicing are likely issuing non-compliant documents — even if the amounts are correct. If a corporate client or a gym tries to claim GST credits on your invoice, the ATO can reject the claim and come back to you.

PT Pro's AU-native billing release includes GST-compliant tax invoices that meet the ATO's tax invoice requirements — all in AUD. Add your ABN in Settings, switch on GST, and any paid session, no-show fee or package can have one. See the full AU personal trainer software page for what's included today and what's coming next.

Xero CSV Import: What Your Accountant Actually Needs

Most Australian accountants working with small businesses use Xero. To import transaction data from your PT software into Xero, you need a CSV file that maps to Xero's bank statement import format or the Xero invoice import template.

The minimum fields for a Xero invoice import CSV are:

  • ContactName (client name)
  • InvoiceNumber
  • InvoiceDate
  • DueDate
  • Description
  • Quantity
  • UnitAmount (PT Pro exports these GST-inclusive — pick “Tax Inclusive” when Xero asks)
  • TaxType (e.g. "GST on Income")
  • AccountCode (your revenue account)

PT Pro's Xero export (Settings → Invoices & GST) is built to this layout, with GST-inclusive unit amounts — choose "Tax Inclusive" on Xero's import screen so it works the GST out the same way the invoice does. Payment and session data is also available through your linked Stripe dashboard, which most AU accountants can work with directly for BAS preparation.

If you're currently retyping sessions into Xero, the export removes the double entry: issue the invoices in PT Pro (one tap per session, or Generate for the backlog) and import the CSV.

Practical Tips Before the Next BAS

  • Check your turnover now. Add up your last 12 months of PT income. If you're at $75k or more, register for GST immediately — backdating can create problems.
  • Update your invoice template. If you're issuing invoices manually (Word, Google Docs, or a template), add all seven details. The words "Tax Invoice" and your ABN are the two most commonly missing.
  • Keep session records. For each session, you need the date, the client, the service description, and the amount. This is your audit trail. PT Pro's session log gives you this automatically.
  • Reconcile no-show fees separately. If you charge no-show fees through Stripe, these appear as separate transactions. Make sure your accountant knows they're subject to GST if you're registered — they're not tips or voluntary payments.
  • Lodge BAS quarterly. Most sole-trader PTs lodge quarterly. If your turnover grows rapidly, the ATO may require monthly BAS. Your BAS agent will tell you.

Bottom line: Register for GST if you're earning $75k or more. Use software that issues compliant AUD tax invoices. Export to Xero-compatible CSV at tax time. PT Pro does all three in one place.

AU-native invoicing built for PTs

PT Pro issues GST-compliant tax invoices and exports them for Xero. Every Pro feature is free while we're in beta — no credit card required.

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