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Documentation—Record keeping and lodging

The Taxation Administration Act 2001 covers:

  • record keeping
  • lodging and providing documents
  • confidentiality.

Record keeping

Taxpayers need to keep records so their tax liability can be established. It is an offence to not keep these records, or to wilfully damage or destroy them. Records should generally be kept for 5 years (unless we instruct otherwise).

Lodging documents

Documents can be:

  • lodged in person at a service centre
  • posted or faxed to us.

If a document is lodged after business hours, it is taken to have been received on the next business day.
 
A lodgement will not be complete until all required documents are lodged, including completed forms where necessary.

If documents are not lodged on time, unpaid tax interest will accrue.

Confidentiality

Information you submit will not be shared with any outside parties unless we are required to by law.

Contact us for further information.