PERSONAL TRAINER INVOICE TEMPLATE (AUSTRALIA)

The short answer

An Australian tax invoice for personal training needs a clear "Tax Invoice" label, your name or business name, your ABN, the date, a description with quantity and price, and the GST amount (or the words "Total price includes GST").

If the total is $1,000 or more, add the client's name or ABN. Only GST-registered businesses can issue a tax invoice, and registration is compulsory once your GST turnover reaches, or is on track to reach, $75,000. Below: the ATO's field list, a plain-text template, a worked $90 example, and what to do if you're not registered. General information, not tax advice.

What a tax invoice must show

These are the ATO's details for a taxable sale under $1,000, which covers most PT sessions. Source: ATO, Tax invoices.

• Tax invoice label. "Tax Invoice" at the top. The ATO's test is that the document is intended to be a tax invoice.
• Seller identity. Your name or trading name.
• ABN. Your 11-digit ABN.
• Date. The date you issue it.
• Description, quantity, price. For example: "Personal training session, 60 min, 1 x $90.00". Show the total the client pays, GST included.
• GST. The GST amount in dollars. If it's exactly one-eleventh of the total, "Total price includes GST" does the job.
• Taxable sales. Show which items carry GST. For PT sessions, that's every line.

$1,000 or more: also add the client's name or ABN. Packages hit this fast: 12 sessions at $90 is $1,080. An invoice that meets the $1,000 standard works for smaller sales too, so add the client's name every time. Number your invoices in sequence as well. It's not on the ATO's list, but it makes BAS and Xero easier.

Plain-text template

Copy this into Word, Google Docs or an email. Change the square-bracket bits.

TAX INVOICE

Invoice number: [INV-0001]
Date issued: [DD/MM/YYYY]

From: [Your name or business name]
ABN: [00 000 000 000]

To: [Client name] [Client ABN, if a business]

Description                          Qty   Price (incl. GST)
[Personal training session, 60 min]   [1]   $[0.00]

GST included: $[0.00]
Total payable (AUD): $[0.00]

Total price includes GST.

Worked example: a $90 session

TAX INVOICE

Invoice number: INV-0042
Date issued: 13/10/2026

From: Sample Personal Training
ABN: 00 000 000 000

To: Sample Client

Description                          Qty   Price (incl. GST)
Personal training session, 60 min     1     $90.00

GST included: $8.18
Total payable (AUD): $90.00

Total price includes GST.

Working: $90.00 ÷ 11 = $8.18 GST, so $81.82 before GST. If your $90 is before GST, the GST is $9.00 and the client pays $99.00.

When you must register for GST

Register if your GST turnover is $75,000 or more, or you expect it to be. The ATO counts the current month plus the previous 11, or the current month plus the next 11. Turnover means sales, not profit, and includes packages and no-show fees. You must register within 21 days of reaching the threshold. At $90 a session, $75,000 is about 834 sessions a year, or 16 a week. If you should have registered and didn't, you may owe GST on sales since the date you were required to, even if you never charged it. Below $75,000, registration is optional. Source: ATO, Registering for GST.

If you're not registered for GST

Don't charge GST and don't call the document a tax invoice. Issue a plain invoice with your name, ABN, date, description and total, and say you're not registered. Once you register, switch to the template above.

INVOICE
Sample Personal Training, ABN 00 000 000 000
Invoice number: INV-0007. Date: 13/10/2026
Personal training session, 60 min, 1 x $90.00
TOTAL: $90.00 (AUD). Not registered for GST.

Packages and prepaid sessions

Issue one tax invoice for the whole package when the client pays. Don't issue another for each session, because that duplicates the sale. List the package as one line, such as "12 x personal training sessions, 60 min, $1,080.00". That invoice carries $98.18 GST, and the client's name or ABN is required.

GST on a package is generally accounted for when you're paid (or, on the non-cash basis, when you invoice, if that's earlier), not when you deliver each session. Which applies depends on your accounting method: see ATO, Choosing an accounting method for GST.

Frequently asked questions