You must keep all records that show the income and expenses you’ve used to calculate and support your claims for GST credits. This includes all sales, tax invoices and other GST-related transactions, fees, expenses, wages and any other business costs.

You must also keep any other documents that record adjustments or explain a decision, or a calculation made for GST purposes.

If you don’t have the appropriate records to support your GST credit claims, then the ATO may disallow your claims.

Note that you don’t need a tax invoice to claim GST credits for taxable goods you import into Australia (as part of your business). However, you will need to have documents from the Department of Home Affairs showing the amount of GST you paid on those imports.