Only if the vendor is registered for GST (which may not be the case if it’s some small-time stallholder).
The entry level SquareUp, which many market stakeholders use, doesn’t have a printed docket system. It is possible to print receipts, but requires another device and printer. Notwithstanding this, a receipt book could also be used.
2 Likes
Not only. The requirements to provide receipts and proof of purchase are not exclusive. If it is a business a tax invoice is not the only option.
Receipts and proof of purchase | business.gov.au.
Note:
One assumes most Store Holders are running a business. Not all businesses are required to register for GST. However they are subject to income reporting and tax laws.
Some may be selling as a Hobby, although if using Square terminals one might expect the turnover is more than that of a casual hobby?
Difference between a business and a hobby | business.gov.au.
1 Like
The distinction that I was making is covered here: How to invoice | business.gov.au
The type of invoice you need to provide will depend on whether you’re registered for goods and services tax (GST).
There are two types of invoices:
- Tax invoices - If you’re registered for GST, you’re usually required to provide tax invoices.
- Regular invoices - If you run a business that is not registered for goods and services tax (GST), your invoices won’t include a tax component. These are called regular invoices. They should not include the words ‘tax invoice’.
While that text from the government only says “usually” and “should not”, I would take it as: If you are not registered for GST then you must not issue invoices that include the words “tax invoice”, and conversely if you are registered for GST then you must issue invoices that include the words “tax invoice”.
The exact language on the ATO web site says, in respect of a tax invoice:
Tax invoices must include enough information to clearly determine [that the] document is intended to be a tax invoice
So, again, the government is being a little wishy-washy in its choice of words.
1 Like
There are also two different purposes for a ‘receipt’. These are first Tax purposes or Proof of Transaction.
Tax Purposes
For tax purposes, if the product or service is less then $82.50, a business isn’t required to provide a tax invoice or ‘receipt’. Many businesses choose to do so or ask a customer if they wish to have a copy of the receipt /tax invoice. The ATO states:
If a customer asks for a tax invoice, you must provide one within 28 days, unless it is for a sale of $82.50 (including GST) or less.
It is often a mistaken belief , but printed receipts are also not a mandatory requirement. A business can choose to issue electronic receipts and not paper receipts. The ATO states:
A tax invoice doesn’t need to be issued in paper form.
See:
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/gst/tax-invoices
for more information.
Proof of Transaction
The ACL is sightly different (don’t know why there isn’t consistency). It states:
- Businesses must give consumers a receipt for anything that costs over $75, and for anything under $75 if asked for one.
For purchases over $75, a business is to provide a ‘receipt’ as soon as practicable. For under $75, a business has 7 days to provide a ‘receipt’.
The term receipt is that of the ACCC - the ACL uses the term proof of transaction. The ACL is silent on whether paper or electronic ‘receipts’ are to be issued, but gives examples such as:
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.
One could then assume the business can choose what method it uses.
3 Likes
The dollars are different because they are implying that the $75 threshold is ex-GST. Add the GST and you get to $82.50. I think. Sort of makes sense.
2 Likes
It wasn’t ‘change of mind’. It was ‘not suitable for purpose’. My daughter claimed that two glasses of that particular wine gave her a headache the previous time I’d bought it - Plus she didn’t think it up to par. As of late this afternoon I have an update. The store manager was there. In the past he has always been helpful to me with choices and has done a swap without a receipt before.
He knows me. It’s called loyalty. The previous time he’d swapped I’d shown him the transaction on my bank statement, which also shows the time of the transaction. Today I told him the young woman had twice when I’d popped in in the past couple of weeks told me she couldn’t refund or swap without the last 6 figures of the receipt. I told him for sustainability reasons I hadn’t taken a receipt. He listened to me. He told me ‘they’ were really strict about returns because there are people who shoplift and then try to get a refund. I told him that to protect customers Liquorland, Coles, Woolworths, anyone, had best insist on giving a printed receipt to protect customers. I told him that by giving a choice for a receipt or not the stores were removing the ability of customers to challenge the ‘not suitable for purpose’. I explained that I thought it was somehow contrary to consumer laws and that stores should go back to issuing receipts. If people chuck them in the bin immediately that’s their business. Otherwise they have the receipt as as proof. With food, especially meat purchases, I keep the receipt until we’ve consumed it.
Today he looked at my bank statement, located the time and the transaction and although it didn’t tell him what I’d purchased he was happy to see $20 had gone into their coffers. He then said he could swap the bottle for one of equal value or give me a gift card to that value - Obviously he was saying he couldn’t give me cash or a refund onto my card. He was determining still that I didn’t get the benefit if indeed I had shoplifted it. Wine is increasing in price, I chose another slightly more expensive bottle and paid him the difference. Receipts? Say ‘Yes’ - It saves time and aspersions being cast onto the customer.
3 Likes
I’ve not been refused a paper receipt, however many businesses are fairly assertive in pushing electronic receipts.
To be fair, there is absolutely no legal obligation for a business to provide a customer with a paper receipt - businesses are obligated to provide a receipt for any transaction, but the form that is provided is not mandated.
3 Likes
No, but often the printed receipts at IGA supermarkets are unreadable. I ask for a properly printed receipt and they have to call a supervisor who then tries to fix the printing problem and is unable. Then they offer to cancel the transaction and switch you to another checkout. All this while more and more people are queuing up behind you and getting frustrated. I now just give up and leave. And I guess that’s what they want customers to do.
I’ve started going to a small independent take-away shop and the receipt they give you just have the business name and the queue number, not product price or name. I would think that is illegal to offer a printed receipt without at least the cost of the transaction.
As of the rollout of NewStore at Lorna Jane they stopped issuing paper receipts, they became email receipts only.
If you require a paper receipt for tax purposes, i.e you’re traveling or just prefer a physical receipt; the associate at the store has to take down your mailing address, the transaction ID, transaction total and forward it to the customer service team via email to have them mail a physical print out copy of your receipt.
Highly inconvenient for travelers, and for customers more aware of what happens to their data by providing email addresses to these companies.
2 Likes
Never refused a paper receipt but more businesses are using eftpos terminals that physically cannot print receipts. The options then are email or text.
Two things about that inability to provide a printed proof of purchase.
-
They better have a means of manually writing one out, like a receipt book. If the customer insisted. As I would.
-
Any ‘no receipt, no refund’ policy would be on very shaky ground. Not everyone has mobile phones, or email. And there are plenty that do who would not give out their email address and/or phone number. Like me.
1 Like
I must say that we have been a bit remiss in not welcoming @richinsydney, @fair_dinkum, @elaenastark, to the Community. And @StefM back for a visit after many years.
2 Likes
Welcome @richinsydney
It’s been customary for receipts to be provided on paper.
Yes, it’s not specifically legislated to require a paper copy. However there are consumers for whom email to SMS (aka digital forms) are not available or acceptable. My not so long departed parents and Mum in Law all fell into that category. Their surviving peers are little different. An interesting point at law for the courts to settle as to whether a customer who does not use digital communication is being unreasonable in requesting a paper receipt.
With the ACL, various interpretations, context relevant.
On one hand the ACL lists how a receipt can be provided. One is expressly digital. GST tax invoices are regularly supplied in either physical or digital.
However the ACL also stipulates very clearly what details need to be provided with a receipt per the highlighted extract following. The state/territory authorities who support consumers use the same reference.
When it comes to claiming a refund, warranty etc, as others have noted there are various documents listed. However as underlined it’s open to the business to request more than one. And the law defers to the customer being able to “reasonably demonstrate” they made the purchase. Hence what may be acceptable to one business for proof of the purchase does not offer any assurance the same will reasonably meet the needs of another business.
On a case by case or purchase by purchase example one may find relying on the other forms of purchase may not be sufficient. Or require taking further steps through the state/territory consumer disputes resolution services. The outcomes vary.
2 Likes
Hi @elaenastark, welcome to the community.
It is worth talking to your tax accountant. Paper tax invoices are no longer required for tax purposes. For tax purposes, electronic copies such as those emailed are just as acceptable as paper copies. Some bookkeepers also prefer electronic over paper tax invoices. The ATO also supports electronic/digital copies of tax invoices.
When travelling for work or pleasure, we have a different view. Managing a wad of paper receipts can be inconvenient. Ensuring they aren’t damaged, get wet or lost. Having tax invoices emailed means you don’t physically carry them and can retrieve them at a later time when it suits. It also makes bookkeeping/processing far easier as they can be emailed on.
When travelling, if one books travel themselves, accommodation and travel providers will most likely have emails, phone numbers and addresses already. This is usually mandatory information as part of booking travel.
It is also worth noting as a general comment, when buying online we have found that almost all tax invoices issued are electronic. Many bills paid online the tax invoices are also electronic. Some businesses we deal with also keep historical tax invoices in online accounts for future reference if required, which is also useful.
2 Likes
I am talking about in situations with customers that wanted a physical receipt for their purchase because they didn’t want to hand their phone over to show the email receipt to a customs agent at the airport on their return trip to get their tax back on their purchase.
Border security officers can lawfully search ones mobile phone irrespective of whether it is presented to them.
If you are talking about:
This is unique as one needs the original paper copy of the receipt to claim back GST or WET. It is so the tax invoice can be physically stamped indicating refund has been made (to prevent someone double dipping by presenting the same invoice twice to TRS). It only relates to products removed from Australia. If one is travelling and planning to claim back GST or WET, one can print out a paper copy before departing to the airport.
1 Like
I have been refused receipts a few times, especially as others have stated, by smaller businesses using the Square system. They have told me that they cannot print out receipts and if I want a receipt, it must be by SMS.
There is also inconsistency when I ask for a copy of the credit card receipts. Many times I have just just been handed a till receipt and not the cc receipt, which means I don’t have a copy of what the actual charge against my card was vs what they SHOULD be charging as shown on the till. When I have asked for a copy of the cc receipt the staff oft claim not to be able to go back and print me a copy, especially if another customer has been put through while I was looking at my receipt.
4 Likes
Annoying side effect: For work purposes, we use mobile software that can photograph a receipt, save the image and the amount, and we can fill out other details (reason, travel status for meal FBT purposes etc) online / via the app. Saves trying to keep and later submit a heap of paper copies.
However, with the no-paper Square receipts, I need to enter my email address (or phone number), find the email message, print-to-pdf and save the file, open the credit card app, upload the file, match it to transaction details or add date and amount. It’s more work doing online paperwork from an online source!
4 Likes
Thanks for all the contributions to this topic. We have now published an article on the subject, you can read it here:
3 Likes
