Section 100 — Competition and Consumer Act 2010: Supplier must provide proof of transaction etc.

(1) If: (a) a person (the supplier), in trade or commerce, supplies goods or services to a consumer; and (b) the total price (excluding GST) of the goods or services is $75 or more; the supplier must give the consumer a proof of transaction as soon as practicable after the goods or services are so supplied. Note: A pecuniary penalty may be imposed for a contravention of this subsection. (2) If: (a) a person (the supplier), in trade or commerce, supplies goods or services to a consumer; and (b) the total price (excluding GST) of the goods or services is less than $75; the consumer may request a proof of transaction from the supplier as soon as practicable after the goods or services are so supplied. (3) If a request is made under subsection (2), the supplier must give the proof of transaction within 7 days after the request is made. Note: A pecuniary penalty may be imposed for a contravention of this subsection. (4) A proof of transaction for a supply of goods or services to a consumer is a document that: (a) identifies the supplier of the goods or services; and (b) if the supplier has an ABN—states the supplier’s ABN; and (c) if the supplier does not have an ABN but has an ACN—states the supplier’s ACN; and (d) states the date of the supply; and (e) states the goods or services supplied to the consumer; and (f) states the price of the goods or services. Note: The following are examples of a proof of transaction: (a) a tax invoice within the meaning of the A New Tax System (Goods and Services Tax) Act 1999; (b) a cash register receipt; (c) a credit card or debit card statement; (d) a handwritten receipt; (e) a lay-by agreement; (f) a confirmation or receipt number provided for a telephone or internet transaction. (5) The supplier must ensure that the proof of transaction given under subsection (1) or (3) is transparent.