Masonry Invoice Template - Australia

Most masonry services are subject to GST in Australia, including bricklaying, stonework, concrete, and repairs. However, GST exemptions apply to some building work under the GST Act—generally only for new residential dwellings in certain circumstances. For nearly all renovation, maintenance, commercial, and specialist masonry work, GST applies. Always include the GST amount separately on your invoice and ensure your ABN is displayed. If you're unsure whether specific work qualifies for exemption, consult a tax advisor, as incorrect treatment can create compliance issues.

Separating materials from labor is industry best practice and provides transparency to clients. It shows the cost of bricks, stone, mortar, concrete, waterproofing products, and other materials distinct from your labor charges and equipment hire. This approach builds client confidence, simplifies dispute resolution if variations arise, and makes it easier for clients to reconcile invoices with estimates. Include clear descriptions for each line item—for example, "Brick laying—exterior walls (labor)" and "Bricks and mortar—materials." Clear itemization also aids your own business accounting.

Variations orders are common in masonry work when clients request additional stonework, repairs, or scope changes. Issue a separate variation invoice or clearly mark the additional line items as "Variation to Invoice [original number]" with the authorization date. Include the original estimate reference and describe exactly what additional work or materials this covers. State whether the variation price is inclusive or exclusive of GST. Document client approval before invoicing—ideally in writing via email or signed variation form. This prevents payment disputes and provides clear evidence of agreed changes.

Retainage (holdback) is common in construction, where clients withhold 5–10% of invoices until defect rectification periods end. For masonry work, this typically lasts 12 months. If your contract permits retainage, clearly state the percentage and release conditions on your invoice. For example: "10% retention held for 12 months from practical completion, to be released upon final inspection and sign-off." Ensure your contract terms are agreed before work starts. Retainage can impact cash flow, so factor this into your pricing or negotiate shorter holdback periods where possible.

Standard payment terms for Australian construction and masonry work are typically net 30 days from invoice date, though some clients negotiate net 14 or net 45. Clearly state your terms at the top or bottom of the invoice—for example, "Payment due within 30 days of invoice date." Include your payment details (bank account or other methods). For large projects, consider milestone invoicing: invoice on completion of specific stages (foundation, brickwork, cladding, etc.). This maintains cash flow during extended projects. You can also specify late payment interest if permitted by your contract, though this must comply with Australian Consumer Law.

List equipment hire (scaffolding, safety equipment, machinery) as separate line items with quantity and daily or weekly rates. For example: "Scaffolding hire—3 weeks @ $180/week" or "Boom lift hire—2 days @ $250/day." Include GST on these items. If equipment is hired from a third party and you're passing costs through to the client, clearly label these as "Equipment hire—passed through" or similar. Distinguish between equipment costs you own versus subcontracted hire. Include rental period dates to avoid confusion. This transparency prevents billing disputes and justifies the investment in safety and access solutions.

Yes, milestone invoicing is standard practice for large masonry projects. Break the project into logical stages—for example: foundation work, brick or stonework, cladding, waterproofing, and finishing. Invoice at completion of each stage rather than waiting until the entire project finishes. This approach improves cash flow, reduces financial risk, and aligns with construction industry practice. Clearly reference the contract or purchase order and specify which project stage the invoice covers. State the percentage of total project completion if relevant. Milestone invoicing requires clear agreement upfront about what constitutes project completion for each stage.

Yes, include a clear statement about your warranty and defects liability period on your invoice or terms. Standard practice in Australian masonry is to warranty workmanship for 12 months from practical completion and provide a longer structural warranty (often 7 years for new work, per building codes). For example: "Warranty: 12 months from completion. Defects liability period: 12 months—client to notify of defects in writing within this period for rectification." This protects both you and the client, sets clear expectations, and demonstrates professionalism. Ensure this aligns with your contract and any builder's warranty insurance requirements.