Income Tax Assessment Act 1997
You satisfy a requirement under this Division to retain records for a period if you:
(a) retain for that period an entry in a register for the records that satisfies the requirements in subsection (2), or a combination of the records and such an entry for them, containing all the information required to be contained in the records; and
(b) retain those of the records that contain the information entered in the register for at least 5 years after the requirement in paragraph (2)(b) is satisfied. 121-35(2)
The requirements are:
(a) you must make an entry in a register, in English, setting out some or all of the information contained in the records; and
(b) another entity who is a *registered tax agent or some other person approved by the Commissioner must certify in the register that the information entered is information from those records.