Proof of transaction
You must supply consumers with proof of transaction (a receipt) for goods or services valued at $75 or more. Examples include a GST tax invoice, a cash register receipt or a receipt number provided for a telephone or internet transaction.
The proof of transaction must list the:
- name of your business
- your ABN, or ACN if you don´t have an ABN
- date of the supply
- goods or services supplied
- price of the goods or services.
If the goods or services are worth less than $75, the consumer can still request that you give them proof of transaction, which you must do within seven days.
Itemised bills apply to services only. Within 30 days of receiving a service or bill, a consumer can request that you provide them with an itemised bill that shows:
- how the price was calculated
- the number of hours of labour and the rate
- a list of materials used and the amount charged for them.
You must provide the itemised bill, without charge, within seven days of the request. It must be expressed in plain language, be legible and clear.
Last reviewed 29/11/2011