This is a bit of a newbie question. My wife and I have never owned any investment properties or anything much before, but we've recently purchased some farm land as an investment, and leased it out to another farmer for a fixed rate per year. The lease talks about rent figure being "expressed exclusive of GST" and "Liability for GST (payable in respect of any taxable supply) is additional." and "The lessor must give a Tax Invoice to the lessee for any taxable supply under this lease." So when it comes to asking the lessee for the rent, do I need to create a proper Tax Invoice or anything? And does one normally need to add GST? Or do you normally not need a Tax Invoice at all, just send them an email saying "Please pay the rent of $X, my bank details are....."?