Australian tax records guide
What to give your accountant for a sole trader tax return
Prepare income records, expense records, receipts, bank or card statements, GST/BAS summaries if registered, asset details, home-office or vehicle logs where relevant, and notes about unusual transactions before sending material to your accountant.
By Tax Tidy Published Last reviewed
Where Tax Tidy fits
Tax Tidy helps with the organisation and handoff step: review transaction records, attach receipt evidence where needed, prepare GST/BAS summaries, and export accountant review material. It does not provide tax, legal, or financial advice and does not lodge BAS or tax returns for you.
Practical checklist
Use this as a starting point, then confirm final requirements with your registered tax agent or official ATO guidance.
Income records
Provide sales reports, invoices issued if you use them, platform statements, payment processor summaries, and any other business income evidence.
Expense and receipt evidence
Include business expense categories, receipt evidence, supplier tax invoices, and notes where the business purpose is not obvious.
Summaries and exceptions
Give your accountant GST/BAS summaries, asset purchases, reimbursements, private-use adjustments to discuss, and questions that need final advice.
Official guidance to cross-check
Compare your records against relevant ATO and business.gov.au guidance, especially for record-keeping periods, GST registration, BAS lodgement, and deduction evidence rules.
Tax Tidy helps with the organisation and handoff step
Use Tax Tidy to turn reviewed records into accountant review material rather than sending unstructured bank files and scattered receipts.