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Topic 7 of 13

2. Selling your goods or services

2.1 Giving Receipts (Proof of transaction)

If you provide goods or services valued over $75 (excluding GST) you must give a proof of transaction, including a GST tax invoice. If the value is under $75 a consumer can still request a proof of transaction and you have 7 days to provide it to them.

‘Proof of transaction’ for supply of goods or services to a consumer is a document that states the:

  • supplier of the goods or services
  • supplier’s ABN, if they have one
  • supplier’s ACN, if they have one but do not have an ABN
  • date of the supply
  • goods or services supplied to the consumer, and
  • price of the goods or services.
Examples of proof of transaction:

  • GST tax invoice
  • cash register receipt
  • credit card or debit card statement
  • handwritten receipt
  • lay-by agreement, or
  • confirmation or receipt number provided for a telephone or internet transaction.

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