Document ID: chunk:federal_register_of_legislation:C2025C00189:clause:2_100
Version: federal_register_of_legislation:C2025C00189
Segment Type: clause
Provision Reference: sch 2 cl 100
Character Range: 2549464–2551384

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.