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You must keep records of all your GST records and paperwork, eg your motor vehicle logbooks, invoices from overseas suppliers.

GST records and paperwork includes:

  • books of account (on paper or computer)
  • till tapes
  • tax invoices
  • bank statements
  • motor vehicle logbooks
  • stock-on-hand records
  • vouchers
  • charts and codes of account
  • any other documents that verify transactions or entries in any books of account
  • accounting instruction manuals
  • system and program documentation which describes the accounting system
  • records of internal charges from offshore parties
  • invoice from overseas suppliers, or details related to imported services.