What is the digital receipt law in Australia?

Australia does not have a single "digital receipt law" — instead, digital receipts are governed by a combination of tax law, consumer protection law, and evidence law. Here is how they interact.

Tax law (ATO)

Under the Income Tax Assessment Act 1997, taxpayers are required to keep written evidence of claims. The ATO has confirmed that electronic records meet this requirement, provided they are a true and clear copy of the original transaction. This covers photographs of paper receipts, email receipts, PDFs, and records stored in apps.

The ATO requires records to be kept for five years from the date of lodgement of the relevant return.

Consumer law (Australian Consumer Law)

The Australian Consumer Law (Schedule 2 of the Competition and Consumer Act 2010) does not require merchants to provide paper receipts specifically. Proof of purchase — which can be in any form — is sufficient to support a consumer guarantee claim. A merchant who requires a paper original before accepting a return is applying a more restrictive standard than the law requires.

GST and business records

Under the GST Act, businesses must issue tax invoices for transactions over $82.50 (including GST). The law specifies the required content of a tax invoice but does not require it to be on paper. Electronic tax invoices — emailed PDFs, for example — are fully compliant.

Evidence law

The Electronic Transactions Act 1999 (Cth) and equivalent state legislation confirm that electronic documents can satisfy legal requirements that previously specified writing or signatures. This broadly validates digital receipts for legal purposes.

Practical guidance

For most purposes, digital receipts are fully valid in Australia. The key requirements are that the record is legible, complete, and has not been altered. Storing receipts in a dedicated app that timestamps and preserves records helps demonstrate their integrity.