- Species, breed and age of the pet
- A sale of a live animal should describe it clearly, for example Labrador puppy, 8 weeks, or pair of budgerigars. It identifies the animal sold, supports the exempt classification and helps resolve any health claim later.
- Microchip, vaccination or breeder details
- Puppies and kittens are often sold with vaccination cards or a breeder's registration. Noting the microchip number or vaccine record on the bill gives the buyer proof of what was promised at the time of sale.
- Fish species and count
- Aquarium fish are sold by the piece or pair. Listing species and count, such as six neon tetras, matters because fish lost in the first days are often replaced and the bill shows what was originally bought.
- Accessory material and size
- Collars, harnesses and beds come in sizes and materials. Recording them helps exchanges and supports the HSN used, such as 4201 for leashes and collars of any material.
- Exempt and taxable sub-totals
- Because live animals carry no GST while accessories do, show separate sub-totals. The customer sees why GST applies to only part of the bill, and your returns can report exempt and taxable turnover correctly.
- Licence or registration of the shop
- Pet shops in many states must register with the state animal welfare board under the pet shop rules. Printing the registration number on bills shows buyers they are dealing with a registered outlet.