The following tips will assist you in your record-keeping practices:

• If copying amounts or information from one place to another, check you have copied it accurately.
• Keep records of all your sales – both cash and electronic.
• Keep detailed records of your expenses, wages and business costs.
• Make digital copies of paper records whenever possible.
• Create separate files or folders for tax invoices, receipts and other GST related activities.
• Ensure your tax invoices are valid (make sure your supplier is registered for GST if required to be, and that your invoices have the information the ATO need).
• Reconcile your cash and electronic sales regularly.
• All records must be in writing (electronic or paper).
• Records must be in English or in a form that can be easily translated.
• Even if you use a registered tax agent or digital service provider, record-keeping is your responsibility.