Two kinds of invoice
They point in opposite directions, and keeping them straight is most of the work.Session invoices
Issued to the client for each settled session, carrying the note “No GST. Health services of this kind are GST-free.” This is what the client uses to claim a Medicare or private health rebate. You don’t need to do anything to produce it.Your platform fee invoice
A tax invoice from Open Therapy covering the fees deducted over a period. It itemises:
It carries Open Therapy’s ABN, and closes with a reminder that introduction fees are charged once per client, not per session.
Statuses: Due, Processing, Paid, Refunded. Open one at its reference to print or save it.
Why GST is a separate line
If GST were folded into the percentages, your invoice would imply the commission was 2.75% rather than 2.5% plus tax. Separating it means the invoice shows what was actually remitted — and the GST line is the amount your accountant works with, not a figure they have to derive.What to give your accountant
Income
Your gross session revenue, from the earnings screen. Not your net — the fees are an expense,
not a reduction in income.
Expenses
Your platform fee invoices. They show the fees ex-GST and the GST separately, which is what a BAS
needs.
Reconciling a period
1
Gross from settlements
The Gross total on your earnings screen for the period is your session revenue.
2
Fees from invoices
Your platform fee invoices for the same period are your Open Therapy expenses, with GST separated.
3
Check the arithmetic
Gross, minus the invoice totals, should equal the payouts that landed for that period. Timing
differences at the edges of a month are normal — a session on the 31st transfers in the following
month.