What records should individuals keep for tax?
Understand the types of tax records individuals should keep for income, deductions, offsets, and tax return claims.
Summary
The ATO says individuals need records to show income received and to support deductions or other claims made in a tax return.
What this means
Good records help you prepare your tax return accurately and respond if the ATO asks for evidence. Records may include payment summaries, income statements, bank records, receipts, invoices, logbooks, and documents showing how a claim was calculated.
The right records depend on the type of income or deduction involved.
Typical actions
- Keep income statements and payment summaries.
- Keep receipts and invoices for deductions.
- Keep records showing work-related or income-producing use.
- Store records in a reliable format.
- Use the ATO app or other systems to organize records.
Official ATO sources
Last checked: 20 June 2026
Records you need to keep
Explains records individuals need to keep for tax purposes.
Deductions you can claim
Explains claim types where records may be required.
Using myDeductions
Explains the ATO app feature for keeping income and deduction records.
Related questions
- What is a tax deduction?
- Can I claim working-from-home expenses?
- What income do I need to declare?
- What happens if I lodge my tax return late?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
Need help understanding this in plain English?
Try the Tax Clarity App for a plain-English answer.