Per Diem Invoice Template for Australia

A Per Diem Invoice is a specialized billing document used to claim standardized daily allowances for work-related expenses in Australia. Under the Income Tax Assessment Act 1997 and GST legislation, you need proper documentation when billing clients for daily allowances covering meals, accommodation, and incidental expenses during business travel or temporary work assignments.

When do you need this document?

You'll require a Per Diem Invoice when working as a contractor or consultant on temporary assignments away from your usual workplace. This document is essential for billing clients when your contract specifies daily allowances rather than reimbursement of actual expenses. It's particularly common in consulting engagements, project-based work, government contracts, and situations where you're working at client sites for extended periods. The Australian Tax Office recognizes per diem arrangements as a legitimate business expense structure when properly documented and invoiced.

Key legal considerations

Your Per Diem Invoice must comply with Australian tax invoice requirements under the GST Act 1999, including your ABN, client details, GST amount (if applicable), and invoice date. The daily rate should reflect reasonable allowances for meals and incidental expenses, as excessive amounts may be scrutinized by the ATO. You need to maintain detailed records of the days worked and locations visited, as required under the Tax Administration Act 1953. Consider whether your per diem payments constitute taxable income and ensure proper GST treatment based on your registration status and the nature of services provided.

Legal requirements in Australia

Under Australian law, Per Diem Invoices must include specific elements to be valid tax invoices: your business name and ABN, client's name and address, invoice date, description of services, and GST details if you're registered. The Income Tax Assessment Act 1997 requires that per diem rates be reasonable and directly related to work activities. If you're GST-registered, you must charge GST on per diem allowances and clearly show this on your invoice. The Fair Work Act 2009 may also apply if you're technically an employee receiving allowances rather than a contractor. Keep comprehensive records as the ATO may require substantiation of per diem claims, especially if they exceed reasonable allowance amounts published in taxation determinations.