Australian tax records guide
Accountant-ready tax records checklist
Use this checklist to assemble income and expense records, receipt evidence, bank and card statements, GST/BAS review material, asset and finance details, relevant logs, and a clear list of questions. Tax Tidy helps organise transaction records and create a handoff export for final accountant review.
By Tax Tidy Published Last reviewed
Important boundary
This is an organisation checklist, not a universal list of documents required for every tax return or BAS. Confirm the final handoff with your registered tax agent and use official ATO guidance for your circumstances.
Before you send the handoff pack
Agree on the period, file format, outstanding questions, and secure delivery method with your accountant before sharing records.
Confirm scope and period
Check the income year or BAS period, the business or ABN covered, GST registration status, and whether your accountant wants source files as well as summaries.
Resolve obvious gaps
Review duplicate rows, missing statements, unmatched receipts, unexplained transfers, uncategorised transactions, and incomplete asset or finance details.
Protect the handoff
Use the secure transfer method your accountant recommends. Avoid emailing sensitive source files or identity documents without confirming how they should be protected.
Records to include
Include what applies to your business and label anything that still needs professional review.
Income and payment records
- Sales, platform, marketplace, and payment-processor summaries
- Bank deposits, refunds, rebates, and other business income evidence
- Invoices issued if your business uses them
Expenses and receipt evidence
- Bank and card statements covering the full period
- Receipts, supplier tax invoices, subscriptions, fees, and insurance
- Business-purpose notes and mixed-use percentages to review
GST/BAS records if registered
- GST collected and paid summaries
- Tax invoices and adjustment or refund notes
- Prior BAS workpapers and transactions with uncertain GST treatment
Assets, liabilities, and finance
- Asset purchase and disposal evidence
- Loan, lease, hire-purchase, and interest documents
- Simple-company liabilities and balance-sheet information where relevant
Logs and supporting records
- Vehicle, travel, home-office, or work-use records where relevant
- Stock or inventory information maintained outside Tax Tidy
- Documents specifically requested by your accountant
Prior-period context
- Prior return or BAS information requested by your accountant
- Changes in business structure, GST registration, or trading activity
- Adjustments or unresolved items carried from an earlier period
Questions and exceptions to flag
Do not hide uncertainty inside a category total. Give your accountant a concise exception list with links back to the source transactions and evidence.
Classification questions
Flag unclear business purpose, possible private use, unusual reimbursements, transfers, refunds, owner drawings, and transactions that could be capital rather than routine expenses.
GST questions
Flag missing tax invoices, imports, GST-free or input-taxed items, mixed-use purchases, adjustment events, and transactions where the GST amount or treatment is uncertain.
Evidence gaps
List missing statements, missing receipts, unreadable documents, unmatched cash purchases, and replacement evidence you are still waiting to receive.
What Tax Tidy exports
Tax Tidy creates an accountant handoff workbook containing reviewed transaction rows, category summaries, GST/BAS review information, deductions information, notes, and source transaction detail.
Preview and download the demo export ->What Tax Tidy does not manage
The app does not provide customer or supplier invoice management, bank reconciliation, payroll, inventory, debtor or creditor management, direct bank feeds, or BAS or tax-return lodgement.
What still needs review
Your accountant or registered agent remains responsible for the professional advice and final treatment they provide. You remain responsible for complete source records and for checking the handoff before it is used.
Official guidance to cross-check
Use official record-keeping guidance and your accountant's requested-document list rather than treating this page as a substitute for advice.
Prepare each part of the handoff
Organise receipt evidence
Match receipt and tax-invoice evidence to transaction records before sending the pack.
Open the receipt guide ->Check the sole trader handoff
Review the broader income, expense, asset, GST, and question list for a sole trader tax return.
What to give your accountant ->Preview the export
Inspect the generated demo workbook before deciding whether the Tax Tidy workflow fits.
View the accountant handoff export ->Accountant handoff FAQ
Common questions about preparing records and understanding the Tax Tidy handoff boundary.
What records should I send my accountant?
Prepare income evidence, expense and receipt evidence, bank or card statements, GST/BAS records if registered, asset and finance documents, relevant logs, prior-period information requested by your accountant, and a clear list of exceptions or questions.
What does the Tax Tidy accountant handoff export contain?
The handoff export contains reviewed transaction detail, category summaries, GST/BAS review information, deductions information, notes, and source transaction rows for final accountant review.
Does Tax Tidy replace an accountant or lodge returns?
No. Tax Tidy organises records and prepares review material. It does not provide tax, legal, or financial advice and does not lodge BAS or tax returns.
Does Tax Tidy manage invoices, reconciliation, or payroll?
No. Tax Tidy does not provide customer or supplier invoice management, bank reconciliation, payroll, inventory, or debtor and creditor management.
Printable checklist
Use your browser's Print command, then choose Save as PDF if you want a dated copy to work through with your accountant.