What records should investors keep?
Understand the records investors should keep for shares, property, crypto assets, dividends, and capital gains tax.
Summary
The ATO says investors should keep records that support investment income, expenses, capital gains and capital losses. Good records are important when assets are sold or otherwise disposed of.
What this means
Investment records may include purchase and sale contracts, brokerage statements, dividend statements, rental records, crypto transaction records, and documents showing costs included in the cost base.
Some records may need to be kept for a long period because CGT calculations may happen years after an asset is acquired.
Typical actions
- Keep purchase and sale records.
- Keep income statements such as dividend and rental records.
- Keep expense records connected to investments.
- Keep CGT cost base records.
- Store records in a way that can be retrieved later.
Official ATO sources
Last checked: 20 June 2026
Keeping records for investments and assets
Explains records required for investments and CGT.
Investment income
Explains investment income categories.
Capital gains tax
Explains CGT rules that rely on records.
Related questions
- What is capital gains tax?
- How does tax work on dividends?
- How is crypto taxed in Australia?
- What happens when I sell shares?
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.