Consumer Protection Act 1999 · Updated to 1 Nov 2021 · Part XIV · General and Miscellaneous
140. Receipts
Feedback & supportA person who supplies or offers to supply any goods or services shall provide the consumer with a receipt for any purchase of goods or services exceeding the prescribed value.
goods
“goods” means goods which are primarily purchased, used or consumed for personal, domestic or household purposes, and includes— (a) goods attached to, or incorporated in, any real or personal property; (b) animals, including fish; (c) vessels and vehicles; (d) utilities; and (e) trees, plants and crops whether on, under or attached to land or not, but does not include choses in action, including negotiable instruments, shares, debentures and money;
Notwithstanding anything contained in subsection (1), a consumer shall be supplied with a receipt for any purchase of goods or services if the consumer so requests.
consumer
“consumer” means a person who— (a) acquires or uses goods or services of a kind ordinarily acquired for personal, domestic or household purpose, use or consumption; and (b) does not acquire or use the goods or services, or hold himself out as acquiring or using the goods or services, primarily for the purpose of— (i) resupplying them in trade; (ii) consuming them in the course of a manufacturing process; or (iii) in the case of goods, repairing or treating, in trade, other goods or fixtures on land;
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A receipt issued under this section shall contain the following particulars:
the trade name and address of the supplier;
the date of purchase;
the amount of money paid for each item of purchase;
the total amount of money paid including a separate statement of any amount paid as tax;
where applicable, the make and model number of the goods; and
any other particulars as may be prescribed in the regulations.
The Minister may, by order published in the Gazette, exempt any business or class of business from this section.
business
“business” means any undertaking that is carried on whether for gain or reward or not and in the course of which goods or services are acquired or supplied whether at a price or otherwise;
Any person who contravenes this section commits an offence.