Payee details of your contractors: 

• ABN
• name 
• address and phone number.

Payment amounts:

• gross amount including GST and tax withheld
• total GST
• any tax you withheld where the ABN was not quoted.

Payments your business makes to contractors supplying certain services. If you are a business supplying: 

• building and construction services – keep records of the payments you made to contractors for building and construction services 
• cleaning services – keep records of the payments you made to contractors for cleaning services 
• courier services – keep records of the payments you made to contractors for courier services 
• road freight services – keep records of the payments you made to contractors for road freight services 
• IT services – keep records of the payments you made to contractors for IT services 
• security, investigation or surveillance services – keep records of the payments you made to contractors for security, investigation or surveillance services 
• mixed services (your business provides one or more of the services listed above) – keep records of the payments you made to contractors for these services.

• Invoices from each contractor. 
• Written contracts or agreements, if applicable. 
• Reimbursements, if any, made to contractors. 
• Invoices, receipts created or otherwise, showing how payments were made. 
• Receipts or evidence of insurances or licences you held or maintained for workers.
• Payment summaries or income statements issued. 
• Superannuation payments (if applicable). 
• Voluntary requests made by a contractor for you to withhold tax amounts from payments. 
• Tax you withheld from payments when a supplier doesn't quote their ABN.