What to put on a receipt in Australia comes down to five details the ACCC lists: your business name, your ABN or ACN, what you supplied, the date you supplied it and the price. Add the amount paid, the payment method and a receipt number and it works for your books too. If you're registered for GST and the customer needs to claim it, the receipt also has to meet the ATO's tax invoice rules. A receipt generator fills in the layout; this guide covers what goes in it, when you must give one, and worked examples for cash, card and PayID.
What must a receipt include in Australia?
The ACCC says a receipt must include the business's name, its ABN or ACN, the product or service, the date it was supplied and the price. A receipt can be a GST tax invoice, a cash register docket, a handwritten note or a digital receipt. Anything else is good practice rather than a legal minimum.
| Detail | Required by the ACCC? | Also needed for a tax invoice? |
|---|---|---|
| Business name | Yes | Yes (seller's identity) |
| ABN or ACN | Yes | Yes, ABN |
| Product or service supplied | Yes | Yes, with quantity and price |
| Date supplied | Yes | Date the invoice was issued |
| Price | Yes | Yes |
| "Tax invoice" heading, GST amount, which items are taxable | No | Yes |
| Buyer's name or ABN | No | For sales of $1,000 or more |
| Receipt number, amount paid, payment method, invoice it pays | No | No, but recommended |
The left column is from the ACCC page on receipts, bills and proof of purchase. The right column is from the ATO's tax invoices page. The last row isn't required by either, but it's what lets you match a payment to an invoice at tax time.
When do I have to give a receipt?
The ACCC says businesses must give consumers a receipt for anything that costs over $75. For anything under $75, the customer can ask for one, and you must provide it within 7 days.
Services have a second rule. A consumer can ask for an itemised bill, and you must provide it within 7 days; they have up to 30 days after receiving the original bill to ask. The ACCC says an itemised bill must show how the price was worked out, the number of labour hours and the hourly rate if relevant, and the materials used and what you charged for them if relevant.
So a plumber who charged $480 as one line ("repair hot water system") should be ready to break it down on request: for example 2.5 hours at $110 = $275, a tempering valve at $165 and a call-out fee of $40, which comes to $480.
When does a receipt double as a tax invoice?
A receipt counts as a tax invoice when it shows everything the ATO requires of one: it's intended to be a tax invoice, your identity and ABN, the date, what was sold with quantity and price, the GST, and which items are taxable. For sales of $1,000 or more it must also show the buyer's identity or ABN.
That matters because business customers need a valid tax invoice to claim GST credits. The ATO says if a customer asks for a tax invoice you must provide one within 28 days, unless the sale is $82.50 (including GST) or less. Rather than issuing two documents, many small businesses make their receipt a tax invoice from the start, with a heading such as "Tax Invoice / Receipt".
Two limits. If you're not registered for GST, your receipt shouldn't say "tax invoice" or show GST. And if every item is taxable and your prices include GST, the ATO lets you write "Total price includes GST" instead of a separate GST figure, as long as the GST is exactly one-eleventh of the total. Use the GST calculator to check the figure, and see tax invoice requirements for the full checklist.
Worked receipt example (GST-registered)
Here's a receipt that meets the ACCC minimum, works as a tax invoice and links back to the invoice it pays. Every figure is checked below the table.
Sam runs a GST-registered garden maintenance business in Ballarat. He invoiced a homeowner on INV-0412 and was paid by PayID on 14 October 2026.
| Tax Invoice / Receipt RCT-0218 | |
|---|---|
| From | Sam Nguyen Gardening, ABN 12 345 678 901 |
| To | J. Patel, 14 Lydiard St, Ballarat VIC |
| Date of service / date paid | 11 October 2026 / 14 October 2026 |
| Lawn mowing, 2 hours × $65.00 | $130.00 |
| Hedge trimming | $90.00 |
| Green waste removal | $45.00 |
| Subtotal | $265.00 |
| GST (10%) | $26.50 |
| Total | $291.50 |
| Amount paid | $291.50 by PayID, ref INV-0412 |
| Balance owing | $0.00 |
Check: $130.00 + $90.00 + $45.00 = $265.00; 10% of $265.00 is $26.50; $265.00 + $26.50 = $291.50. All three items are taxable, so no item needs marking as GST-free. The sale is over $75, so a receipt is required anyway, and under $1,000, so the buyer's details are optional (Sam includes them so the record is complete). The ABN shown is an example only.
To make your own, the free receipt template for Australia has fields for every row above, including payment method and the invoice number it relates to, and downloads as a PDF.
Receipts for cash, card and PayID: what changes?
The required details don't change with the payment method. What changes is the proof of payment you record: cash needs amount tendered and change, card needs the card type, and PayID or bank transfer needs the transaction reference and the date the money arrived.
| Payment method | Add to the receipt | Watch out for |
|---|---|---|
| Cash | Amount tendered and change given | Write the receipt there and then; cash has no other paper trail |
| Card (EFTPOS or online) | Card type and the terminal or payment reference; never the full card number | If you add a surcharge, show it as its own line so the total matches the bank record |
| PayID or bank transfer | Date received and the payment reference or description | Check the money has actually landed in your account before you issue the receipt |
A cash example from a mobile hairdresser who isn't registered for GST: women's cut $60.00, treatment $25.00, total $85.00. The client pays with a $100 note, so the receipt shows "Cash tendered $100.00, change $15.00". It's headed "Receipt", not "Tax Invoice", and has no GST line. At $85.00 it's over $75, so the hairdresser must give one even if the client doesn't ask.
For PayID and bank transfers, the payment reference only works if the client used one. Asking them to use the invoice number as the reference makes the match easy; our guide to bank details on an invoice covers how to set that up.
Should I mark the invoice "paid" or issue a separate receipt?
Either works, as long as the document the customer ends up with shows the ACCC details plus the amount paid and the date. A paid invoice is the simplest option for one-off full payments. A separate receipt is better for part payments, cash and anything you sell on the spot without an invoice.
- Mark the invoice paid when the client pays the full amount by transfer. Add "PAID 14 October 2026, PayID, $291.50" and resend it. Your invoice already had the required details.
- Issue a separate receipt for each part payment. On a $2,200.00 invoice paid $1,000.00 now, the receipt shows "Received $1,000.00 against INV-0390; balance owing $1,200.00". The second receipt shows $1,200.00 received and $0.00 owing.
- Issue a receipt only for over-the-counter sales where there was never an invoice. Make it a tax invoice if you're registered and the customer may claim GST.
If you're unsure which document does what, invoice vs quote vs receipt lays out the three side by side. Deposits work the same way as part payments; see how to invoice a deposit.
The step people skip is the receipt itself: the money lands, the job's done, and the receipt never goes out. In InvoiceSonic (from the same team), Pro (A$19/month) emails the client a receipt automatically the moment you mark an invoice paid, and keeps the paid invoice in your cloud history for tax time.
How long do I need to keep receipts?
Keep copies of the receipts you issue, and the ones you receive for business purchases, for at least 5 years. The ATO says the 5 years generally runs from when you made or got the record, or when the transaction was completed, whichever is later.
Digital copies are fine if they're clear and you can produce them when asked; see the ATO's overview of record-keeping rules. Numbering receipts in one unbroken sequence (RCT-0217, RCT-0218 and so on) makes gaps obvious; how to number invoices explains why that matters.
Common receipt mistakes
- No ABN. It's one of the five ACCC details, and the one most often left off handwritten receipts.
- "Tax invoice" when you're not registered. Unregistered businesses shouldn't use the heading or show GST.
- GST worked out the wrong way. GST inside a $291.50 GST-inclusive total is $291.50 ÷ 11 = $26.50, not 10% of $291.50 ($29.15).
- No date of supply. The date paid isn't always the date supplied. Show both when they differ.
- No link to the invoice. A receipt that doesn't name the invoice it pays is hard to reconcile.
- Full card numbers. Never write the whole card number on a receipt.
The short version
Put your business name, ABN, what you supplied, the date and the price on every receipt. Give one for anything over $75, and on request below that. If you're GST-registered, make it a tax invoice too, and record how and when you were paid. Keep copies for 5 years.
If you send receipts by hand after every payment, InvoiceSonic can take that over. Pro (A$19/month, 7-day trial) emails the receipt when you mark an invoice paid and chases unpaid invoices with automatic reminders. For a one-off receipt, or an invoice that needs GST, the free tax invoice generator and receipt tool below need no signup.
This article is general information, not legal or tax advice. Receipt rules are from the ACCC; tax invoice rules from the ATO.
Frequently asked questions
What has to be on a receipt in Australia?
The ACCC says a receipt must include the business's name, its ABN or ACN, the product or service, the date it was supplied and the price. Adding a receipt number, the amount paid, the payment method and the invoice it relates to makes it useful for your records.
Do I have to give a receipt for every sale?
You must give consumers a receipt for anything that costs over $75. For anything under $75, you must provide one within 7 days if the customer asks.
Is a receipt the same as a tax invoice?
Not automatically. A receipt is also a tax invoice only if it shows the ATO's required details: that it's intended to be a tax invoice, your identity and ABN, the date, the items with quantity and price, the GST, and which items are taxable. Sales of $1,000 or more also need the buyer's identity or ABN.
Can I mark an invoice paid instead of issuing a receipt?
Yes, if the paid invoice shows the required receipt details plus the amount paid, the date and the payment method. For part payments, a separate receipt for each payment showing the balance owing is clearer.
How long should I keep receipts?
At least 5 years. The ATO says the period generally starts from when you made or got the record, or when the transaction was completed, whichever is later. Digital copies are acceptable.
Does a customer have a right to an itemised bill?
For services, yes. The ACCC says a consumer can ask for an itemised bill within 30 days of receiving the original bill, and the business must provide it within 7 days. It must show how the price was worked out, including labour hours, hourly rate and materials where relevant.
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ABN, payment method, GST and the invoice it pays. PDF download, free, no signup.
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