A business must give a consumer a 'proof of purchase’ for anything valued $75 or more.

A consumer can ask for a receipt for anything under $75.The business must provide it within 7 days.

Proof of purchase 

A proof of purchase is usually a receipt but can also be:

• GST tax invoice
• handwritten receipt
• a digital reciept

It must be easy to read, in plain English and state the:

• business name
• business’s ABN, or ACN
• date of the product or service was supplied
• products or services supplied; and
• price of the goods or services.

A GST tax invoice will be enough proof of purchase.  Visit the ATO website for information on GST requirements for tax invoices.

Itemised bills for services 

A consumer must also be given an itemised bill for services if they ask for one. The business has to give them the bill within 7 days. A consumer has 30 days from receiving the original bill to ask for an itemised version.

The itemised bill must show:

• how the price was calculated
• the number of labour hours and the hourly rate (if relevant)
• a list of the materials used and the amount charged for them (if relevant)

Proof of purchase before repairing, replacing or refunding 

A consumer usually need to provide proof of purchase if they want a repair, replacement or refund. This is so the business can be sure they are providing a remedy for a product or service they sold.

Other forms of proof of purchase include:

• lay-by agreement
• credit card or debit card statement
• confirmation or receipt number provided for a telephone or internet transaction
• a warranty card showing the supplier's or manufacturer's details, date and amount of the purchase;
• a serial or production number linked with the purchase on the supplier's or manufacturer's database.

Original Packaging

If a product does not meet a consumer guarantee, the seller cannot refuse to give a refund, or reduce the amount of the refund, because you did not return the items in the original packaging or wrapping.