OK... let's forget about the car, shall we. It's starting to sound like I'm dealing with Sir Humphrey Appleby ;]
Q) If I purchase, with cash, a handful of magic beans from someone and I request a receipt : Is this person required by law to issue me with a receipt ?
A) Yes, they are.
I found the relevant legislation. This comes under state or territory jurisdiction.
In the State of Victoria it is covered by the "Fair trading Act 1999"
Part-12, Ss.161-161A, pp.260-261 (p.272 PDF reader)
Download from : http://www.legislation.vic.gov.au/Domino/Web_Notes/LDMS/PubLawToday.nsf/a12f6f60fbd56800ca256de500201e54/3cef94d699610063ca257696000c4001!OpenDocument
I wont cut'n'paste it here, as it is quite lengthy.
Happy Taxing
--Dan
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