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    Record keeping

    You must keep a copy of your BAS along with the records you used to prepare it, until the latest of:

    • five years after the transaction was completed
    • four years after you lodged your BAS
    • if your assessment has been amended, four years after the date you received the notice of amended assessment.

    All records should be in writing and in English. Information stored electronically must be in a form that is readily accessible.


    Duration: 02m:27s.

    See also:

    Last modified: 04 Apr 2017QC 33690