Start with the visa class
There is no single universal “PNG invitation letter” format
ICA's published visa material uses several different kinds of letters: a letter from a PNG-based sponsor for business, a request letter from an applicant for some visitor routes, a request letter from a tour agent or sponsor for tour packages, and a cover letter explaining scope of work for Restricted Employment.
The right letter therefore depends on the activity. A family visitor does not need to copy a corporate business template, and a technician should not submit a vague tourist invitation if the real purpose is specialist work.