Providing receipts and bills

Proof of transaction

You must give a customer proof of transaction (a receipt) for goods or services that cost $75 or more. This might be:

  • a GST tax invoice
  • a cash register receipt
  • a receipt number (in a telephone or internet transaction).

The proof of transaction must list:

  • your business’s name
  • your Australian Business Number (ABN) or Australian Company Number (ACN)
  • the supply date
  • a list of the goods or services supplied
  • the price of the goods or services.

A customer can still ask for proof of transaction for goods or services worth under $75. You must give one to the customer, for free, within 7 days.

Itemised bills

Itemised bills apply to services only. The customer can request you give them an itemised bill up to 30 days after you do the service or give them the bill. If they do, you have 7 days to send it to them.

You must:

  • do it for free
  • use plain language
  • make it clear and legible.

The itemised bill must show:

  • how you calculated the price
  • how many hours of labour you worked and at what rate
  • what materials you used and how much you charged for them.