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All employee and contractor records must be kept for five years.
We provide a free, interactive software program that will help you understand what records you need to keep, including those related to your workers. It also evaluates whether your record-keeping practices are adequate.
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Record keeping evaluation tool
Records may be paper or electronic. They must be in English. If you do decide to keep electronic records, make sure you choose a software package that meets your business needs and our requirements.
Record keeping for small business (NAT 3029)
Other regulatory bodies may have different record-keeping requirements from ours, particularly around how long you have to keep records.
For employees or contractors, you need to keep:
You must keep records that adequately explain your super transactions, including documents that show how you calculated the amount of super you contributed for each employee. If you make super contributions under an award or employment agreement, you may have additional record-keeping obligations, so check your relevant award or regulation.
You also need to keep records that show you’ve met your choice of super fund obligations. These include:
For more information, see:
You must keep records that are adequate to enable your FBT liability to be assessed. You need to keep records that show:
Fringe benefits tax record keeping
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