Home  >  For business  >  ...  >  Accounts receivable Accounts receivable What is a tax invoice? Trading terms Payment options What is a statement? Querying a statement   What is a tax invoice? A tax invoice is a special type of invoice that contains specific information needed for the Goods and Services Tax (GST) system. Tax invoices are important because they record purchases for which a GST credit can be claimed. You generally cannot claim a GST credit unless you hold a tax invoice for the purchase or service. Council must issue a tax invoice within 28 days if the recipient of the goods or services asks for one, unless the value of goods or services is less than $50.00.   Trading terms Council expects payment in 30 days, as credit terms are strictly 30 days from the invoice date. Payment options for tax invoices Payment in person: Present your invoice at Council’s Administration Centre 150 Wembley Road, Logan Central, 8am to 5pm weekdays. Payment by phone: (credit card only) Phone (07) 3412 5409 during business hours (8am to 5pm weekdays). Payment by mail: Detach and return the remittance advice on the bottom of the tax invoice with your payment to Logan City Council, PO Box 3226, LOGAN CITY DC, QLD 4114.   What is a statement? Council issues statements at the end of each month. A statement shows the brought-forward amount outstanding and any movement on the account (for example invoices or receipts that have been raised in the current month). No other details are given on the statement other than ARINV for an invoice or ARREC for a receipt. These details are given in full on the invoice received prior to the statement being sent. Together with the brought-forward figure, the statement gives the balance due on the account. A statement is not another invoice. It is a record of the account at the end of each month divided into: current period (0-30 days) 30-60 days 60-90 days over 90 days. Amounts that appear in the 30 days and over period are considered outstanding and overdue, as these exceed Council’s terms of trade which are strictly 30 days. Querying a statement If there is a problem meeting the due date for payment of the tax invoice, please do not hesitate to call the Sundry Debtors Officer to discuss an arrangement to clear the outstanding debt. Sundry Debtors Officer Sundry Debtors Clerk Dawn Slatyer Zabeitha Khan Phone: 3412 5409 Phone: 3412 5533 Fax: (07) 3412 3444 Fax: (07) 3412 3444 If you have a query about the invoice please phone the number stated on the invoice.