Background
In Australia for example, it is an Australian Tax Office requirement to identify which line items attract GST and which do not. Here is an extract from the ATO's website page on tax invoices.
Taxable and non-taxable sales
A tax invoice that includes taxable and non-taxable items that are either GST-free or input-taxed, must clearly show which items are taxable. In addition, the tax invoice must also show:
- each taxable sale
- the amount of GST to be paid
- the total amount to be paid.