The amounts you withheld from payments to employees and directors: 

• salary, wages, commissions, bonuses and allowances paid to employees
• remuneration to company directors
• retirement payments, termination of employment payments, annuities and benefit or compensation payments.

• Tax file number declarations and Withholding declarations, including withholding variation notices, you obtain from employees. 
• Worker payment records. 
• Copies of contracts you have with contractors. 
• Records of wages, allowances and other payments made to workers. 
• Copies of payments and reports provided to the ATO, including annual reports of amounts you have withheld. 
• Calculations of PAYG amounts. 
• Payment receipts – for payment of BAS. 
• Single Touch Payroll (STP) reports. 
• Records of payments made to all payees. 
• Payment summaries or income statements. 
• Voluntary agreements. 
• Superannuation records.

The amounts you withheld from interest, dividend and royalty payments to foreign residents.

A receipt, remittance advice or similar document containing: 

• your business name, ABN and branch number – if applicable 
• your payee's name 
• your payee's address 
• the period in which the payments were made 
• the total amount of gross payment, including the market value of non-cash benefits 
• the total amount of tax withheld 
• the wording 'For information about your privacy, go to ato.gov.au/privacy' 
• your payee's ABN or TFN – if known.