You will usually need to show you obtained the goods or services from the supplier or manufacturer. The same applies to gift recipients.

The best proof of purchase is a tax invoice or receipt. However, a number of other forms of evidence are also generally acceptable, including a:

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

Electronic copies and digital photographs of receipts are valid proofs of purchase; however, they must be clear enough to show the purchase details. It may be helpful to take a printed copy with you. If you are not able to do so, it is sufficient to provide the proof in electronic form.

You may sometimes need to give more than one of these forms of evidence to support your claim that you bought the goods from a particular supplier.

Sellers have an obligation to provide a 'proof of purchase' to consumers for goods or services valued at $75 or more (excluding GST). Where a transaction is valued at less than $75, consumers have the option of requiring a proof of purchase to be provided within seven days of the transaction.The proof of purchase must state 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 a proof of purchase:

• 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

Consumers must also be provided with an itemised bill for services if they request one. The supplier must give the consumer the itemised bill, without charge, within seven days of the request. It must be expressed in plain language, legible and clear.

A consumer can ask a supplier for an itemised bill that shows:

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

This request must be made within 30 days of whichever happens later:

• the services are supplied; or
• the consumer receives a bill or account from the supplier for the supply of the services.