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Business activity statement records

Records you need to keep to meet your business activity statement (BAS) reporting requirements.

Last updated 27 November 2019

Information you include in your business activity statement (BAS) must be complete and accurate. Keeping good records will help you meet BAS requirements and claim all the GST or fuel tax credits you may be entitled to.

You can choose to have a registered tax or BAS agent, or a bookkeeper, assist you with this.

Find out about:

Information about records needed for the fringe benefits tax instalment amount you include in your BAS, if applicable, is covered in the Records for fringe benefits tax return section.

See also:

Check your record-keeping requirements for GST you report and pay on your business activity statement (BAS).

You need to keep records of your pay as you go (PAYG) instalment and PAYG withholding transactions.

ATO information for businesses on the records you need to keep for claiming fuel tax credits.

Check your record-keeping requirements if your business sells or import luxury cars.

Check your record-keeping requirements if your business is required to account for wine equalisation tax (WET).

QC60735