We know different businesses will have different record-keeping needs depending on their size, structure and nature, so our information is grouped into sections that will help you to choose what's relevant to your business.
Overview of record-keeping rules for business – contains information on the fundamental rules that apply to all records as well as why you need to keep accurate and complete records:
- What is a record?
- Five rules for record keeping
- Records you need to keep for longer than five years
- Benefits of keeping accurate and complete records
- Our reviews and audits
Setting up and managing your business records – contains information on how to ensure you get the essentials right for managing and storing your records:
- Business record-keeping systems – digital or manual
- Setting up your business invoices
- Keeping your records safe and secure
- When to do record-keeping and reporting tasks
- Debtor and creditor records
- Manage your business cash flow
- Record-keeping help for small businesses
Detailed business record-keeping requirements – contains the detailed information about the records you need to keep for the different stages of your business's life cycle and for the tax obligations and situations relevant to your business:
- Starting your business – records
- Running your business – records
- Changing your business structure – records
- Selling or closing your business – records
Additional record-keeping information
As well as the information in this topic, we have additional record-keeping information on our website that is applicable to businesses of different types.
- Record keeping for not-for-profits
- Record keeping for self-managed super funds (SMSFs)
- Records for excisable alcohol
- Records for excisable fuel and petroleum products
- Records for excise equivalent goods
- Record keeping in the primary production industry
- Documentation requirements for international transfer pricing