Sch 2 s 100Supplier must provide proof of transaction etc.

100 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.