Keep the following records:

• A copy of the partnership agreement. If none exists, then a copy of the partnership’s certificate of registration, or if that doesn't exist, then documentary evidence that the partners were carrying on their activities as a partnership. 
• Commencement date of the partnership or the date the partnership was formed again. 
• Detailed statement of assets and liabilities. 
• Details of each partner’s capital accounts and sources of capital contributed. 
• Details of each partnership bank account including the name and number of the account, the bank and bank state branch (BSB) at which it’s kept, the date the account was opened, the names of persons authorised to operate the account and the date of the authorisation. 
• The family relationship of the partners and, if the partners are married, details of the nature and extent of the services provided by each partner to the partnership. 
• Whether the partners own jointly or in common, any property from which interest, dividends, rents or royalties come from. 
• The names in which business contracts are made. 
• Details of any services provided in the production of assessable income by a partner under 18 years old, or by a beneficiary under 18 years old in a trust where the trustee is a partner; details must include the nature, extent and value of the services provided. 
• Whether the partnership is formed or conducted so that any partners cannot deal with any part of their share of the partnership income. 
• Whether any partners are required to use any part of their share of the profits to meet any debt to another person. 
• Records that show you have met your choice of super fund employer obligations.