The $75 line
Where the Act and the plain page word it differently
The ACCC’s page says businesses must give a receipt “for anything that costs over $75”. The Act draws the line slightly differently, and this guide states the Act’s words: the duty applies where the total price, excluding GST, is “$75 or more”. Both figures are as the sources stood when read on 9 October 2026; the Act’s is from its compilation of 16 September 2026.
| Total price, excluding GST | What the Act says |
|---|---|
| $75 or more | The supplier must give a proof of transaction as soon as practicable after supplying the goods or services. A pecuniary penalty may be imposed for a contravention. |
| Less than $75 | The consumer may request one as soon as practicable after the supply, and the supplier must give it within 7 days after the request. |
What it must say
What a proof of transaction shows
Section 100(4) says a proof of transaction is a document that identifies the supplier and states the details below. The ACCC’s page lists what a receipt must include in its own words; where they differ, the Act’s wording is the one stated in the first column.
| Section 100(4) | The ACCC’s page |
|---|---|
| Identifies the supplier | The business’s name |
| States the supplier’s ABN, if it has one; if it has no ABN but has an ACN, states the ACN | The business’s ABN or ACN |
| States the date of the supply | The date the product or service was supplied |
| States the goods or services supplied to the consumer | The product or service |
| States the price of the goods or services | The price of the product or service |
The supplier must also make sure the proof of transaction is transparent.
Paper or screen
The Act’s own examples
The note to section 100(4) gives these as examples of a proof of transaction:
Receipts and invoices
A tax invoice within the meaning of the GST Act, a cash register receipt, a handwritten receipt, a lay-by agreement.
Statements and confirmation numbers
A credit card or debit card statement, and a confirmation or receipt number provided for a telephone or internet transaction.
The ACCC’s list says a receipt can be a GST tax invoice, a cash register docket, a hand-written document or a digital receipt. For tax record keeping, the ATO accepts images of paper business records, provided they are true and clear reproductions of the originals and meet its record-keeping rules.
Section 101
Itemised bills for services
A consumer supplied with services may ask for an itemised bill that shows how the price was calculated and, where they apply, the hours of labour with the hourly rate, and the materials used with the amount charged for them. The Act gives 30 days to ask, counted from the supply of the services or from receiving the bill or account, whichever is later; the supplier must give the itemised bill within 7 days of the request, must not charge for it, and must make sure it is transparent. The ACCC’s page words the 30 days as running from receiving the original bill; this guide states the Act’s words.
When something goes wrong
Proof of purchase for a repair, replacement or refund
If a consumer asks for a repair, replacement or refund, the ACCC says the business can ask for a receipt or some other proof that the item was bought. Its list of other forms:
- “credit or debit card statement
- lay-by agreement
- receipt number or reference number given over the phone or internet
- warranty card with details of the manufacturer or supplier, date and amount of purchase
- serial or production number linked with the purchase on the supplier’s or manufacturer’s database.”
ACCC, Receipts, bills, proof of purchase
The consumer may need to provide more than one of these. The ACCC says the law does not define how much proof is enough; the consumer “just needs to reasonably demonstrate that they bought the item.” The ACCC adds that the consumer can provide original documents, photos or photocopies.
The regulator
What the ACCC does about receipts
The ACCC says it can investigate a business that breaks the receipt or bill rules, and may take some form of compliance or enforcement action. It also says it does not resolve individual disputes about receipts or bills not being provided.
Next in the queueThe general Commonwealth rule for electronic writing and signatures is in writing and signatures under the Electronic Transactions Act. A company’s own documents follow companies signing documents electronically.