ABN on an invoice

[ASC1]

Does a subcontractor who has an active abn but is not registered for gst need to show their abn on their invoices to the contractor?

[LRBooks61]

Hi

This from ATO

2. Know what to include in an invoice

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Using a standard layout for your invoice will help make it easier for your customers to find important information. If you plan to create a custom design for your business tax invoices, make sure you include the mandatory requirements.

Invoices usually include:

• your business name
• a unique invoice number
• your business contact details
• your Australian business number (ABN)
• the date you issued the invoice
• a brief list of the items sold, including quantity and price
• the GST amount (if any)
• payment terms and details
• customer details.

So yes they must it