A-Z index

Records you need to keep

Administering and reporting
As a trustee, you will have a number of administrative obligations – for example, you will need to arrange an annual audit of your fund, keep appropriate records and report to us on the fund’s operation.
Copies of tax documents request - individuals
You or your authorised representative can use this document to request copies of tax returns, payment summaries and notices of assessment.
Keep records
You must keep records that show the amount of super guarantee you have paid for each employee and how it was calculated. You must also keep a record of having offered each eligible employee a choice of super fund.
Keeping good investment records
Good records help you to report your income accurately and claim all the deductions to which you are entitled.
Keeping good records
Advice for trustees of a SMSF on what records to keep and why.
Keeping records
Employment and contractor records are an essential part of running your business and helps you to claim all your deductions. You must keep your records in an accessible form (either printed or electronic) for five years.
Managing your small business records
There are a number of reasons for keeping good records of your business transactions. Start with the 'Basics' to find out which issues affect your business or follow the links to specific topics.
Record keeping
A good record keeping system will help you manage your organisation’s tax obligations and make it easier to report to us. Generally, for tax purposes, you must keep records for five years. Charities must keep records for seven years. DGRs must also adequately record all transactions relevant to their status as a DGR.
Reporting and keeping records
You report and pay luxury car tax on your BAS in the same way you report other business taxes, and you must keep accurate LCT records of any sale or importation.