Detailed business record-keeping requirements

Information on the records you need at each stage of your business from starting to selling or closing your business.

Record-keeping tips
Top tips to help your business avoid record-keeping errors.

Starting your business – records
Work out what records you need to keep when you start your own business including if you bring goods you already own into the business.

Running your business – records
What records you need to keep while you run your business including those related to business activity statements (BAS), tax returns, employing workers and crypto assets.

Changing your business structure – records
What records you need to keep if you change your business structure.

Selling or closing your business – records
Work out what records you need to keep if you sell or close your business.

Related page

Gifts or loans from related overseas entities
What records you need to keep if you have received gifts or loans from related overseas entities, including family members and friends.