Free Australian retention referenceWhen should I
When should I
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Search common Australian business records to see how long they need to be kept, when the clock starts and who the rule applies to.
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The register
Australian business record retention periods
Every row is one legal term: the period, the event that starts the clock, who it applies to and the provision it comes from. Search above or pick a category. Select a row for the full record.
| Record | Keep for | Clock starts | Applies to | Source | |
|---|---|---|---|---|---|
| EmployeesEmployee records (basic details) | 7y | Not stated in the provision | National system employers | Fair Work Act 2009s 535(1) | → |
| EmployeesEmployee records (basic details) | 7y | Period set by Fair Work Act s 535 | National system employers | Fair Work Regulations 2009r 3.32 | → |
| EmployeesEmployee records (basic details) | 7y | Period set by Fair Work Act s 535 | National system employers | Fair Work Regulations 2009r 3.41(6) | → |
| EmployeesEmployee pay records | 7y | Not stated in the provision | National system employers | Fair Work Act 2009s 535(1) | → |
| EmployeesEmployee pay records | 7y | Period set by Fair Work Act s 535 | National system employers | Fair Work Regulations 2009r 3.33(1)–(3) | → |
| EmployeesHours and overtime records | 7y | Not stated in the provision | National system employers | Fair Work Act 2009s 535(1) | → |
| EmployeesHours and overtime records | 7y | Period set by Fair Work Act s 535 | National system employers | Fair Work Regulations 2009r 3.34 | → |
| EmployeesHours and overtime records | 7y | Period set by Fair Work Act s 535 | National system employers | Fair Work Regulations 2009r 3.35 | → |
| EmployeesLeave records | 7y | Not stated in the provision | National system employers | Fair Work Act 2009s 535(1) | → |
| EmployeesLeave records | 7y | Period set by Fair Work Act s 535 | National system employers | Fair Work Regulations 2009r 3.36(1)–(2) | → |
| EmployeesFlexibility arrangements and earnings guarantees | 7y | Not stated in the provision | National system employers | Fair Work Act 2009s 535(1) | → |
| EmployeesFlexibility arrangements and earnings guarantees | 7y | Period set by Fair Work Act s 535 | National system employers | Fair Work Regulations 2009r 3.38(a)–(b) | → |
| EmployeesFlexibility arrangements and earnings guarantees | 7y | Period set by Fair Work Act s 535 | National system employers | Fair Work Regulations 2009r 3.39(1)–(2) | → |
| EmployeesTermination records | 7y | Not stated in the provision | National system employers | Fair Work Act 2009s 535(1) | → |
| EmployeesTermination records | 7y | Period set by Fair Work Act s 535 | National system employers | Fair Work Regulations 2009r 3.40 | → |
| EmployeesPaid parental leave records | 7y | Not stated in the provision | Employers paying parental leave pay | Paid Parental Leave Act 2010s 81(1) | → |
| EmployeesPaid parental leave records | 5y | The later of: (a) the end of 5 years after they were prepared or obtained; and (b) the… | Employers paying parental leave pay | Paid Parental Leave Act 2010s 115S(3) | → |
| Payroll, tax and superSuperannuation guarantee records | 5y | Those records were prepared or obtained, or the completion of the transactions or acts… | Employers | Superannuation Guarantee (Administration) Act 1992s 79(4) | → |
| Payroll, tax and superSuperannuation guarantee records | 7y | Period set by Fair Work Act s 535 | Employers | Fair Work Regulations 2009r 3.37(1) | → |
| Payroll, tax and superSuperannuation guarantee records | 7y | Not stated in the provision | Employers | Fair Work Act 2009s 535(1) | → |
| Payroll, tax and superTax file number declarations and TFN information | Until event | The day on which the declaration ceases to have effect | Payers who receive TFN declarations | Income Tax Assessment Act 1936s 202CD(1)(c) and (6) | → |
| Payroll, tax and superTax file number declarations and TFN information | Destroy | Where it is no longer: (a) required by law to be retained, or (b) necessary for a… | Payers who receive TFN declarations | Privacy (Tax File Number) Rule 2015r 11(2) | → |
| Payroll, tax and superPAYG withholding records | 5y | After the end of that financial year | Payers who withhold tax | Taxation Administration Act 1953s 18-100(1) | → |
| Payroll, tax and superPAYG withholding records | 5y | 5 years after the making of the last payment covered by the agreement | Payers who withhold tax | Taxation Administration Act 1953s 12-55(2) | → |
| Payroll, tax and superFringe benefits tax records | 5y | After the completion of the transactions or acts to which they relate | Employers providing fringe benefits | Fringe Benefits Tax Assessment Act 1986s 132(1) | → |
| Payroll, tax and superFringe benefits tax records | 5y | After the completion of the transactions or acts to which they relate | Employers providing fringe benefits | Fringe Benefits Tax Assessment Act 1986s 132(2) | → |
| Payroll, tax and superFringe benefits tax records | See text | A statutory evidentiary document given to or made by the employer | Employers providing fringe benefits | Fringe Benefits Tax Assessment Act 1986s 123(1) | → |
| Payroll, tax and superFringe benefits tax records | See text | Statutory evidentiary documents, being substitute documentary evidence maintained by or… | Employers providing fringe benefits | Fringe Benefits Tax Assessment Act 1986s 123(3) | → |
| Payroll, tax and superFringe benefits tax records | 5y | After the end of the current year | Employers providing fringe benefits | Fringe Benefits Tax Assessment Act 1986s 135F | → |
| Payroll, tax and superCar log books and odometer records | 5y | The 5 years start on the due day for lodging your income tax return for that latest… | Businesses claiming car expenses or providing car fringe benefits | Income Tax Assessment Act 1997s 28-150(1)–(3) | → |
| Payroll, tax and superCar log books and odometer records | 5y | You must retain the odometer records for the same period as the log book, and section… | Businesses claiming car expenses or providing car fringe benefits | Income Tax Assessment Act 1997s 28-155(2) | → |
| Payroll, tax and superCar log books and odometer records | 5y | You must retain the odometer records for the same period as written evidence of a car… | Businesses claiming car expenses or providing car fringe benefits | Income Tax Assessment Act 1997s 28-155(3) | → |
| Payroll, tax and superCar log books and odometer records | No period | Not set in this provision | Businesses claiming car expenses or providing car fringe benefits | Income Tax Assessment Act 1997s 28-100(5) | → |
| Payroll, tax and superCar log books and odometer records | Until event | Until the end of the period for which you must retain the last log book that you began… | Businesses claiming car expenses or providing car fringe benefits | Income Tax Assessment Act 1997s 28-130(4) | → |
| Payroll, tax and superCar log books and odometer records | See text | Statutory evidentiary documents, being log book records or odometer records maintained… | Businesses claiming car expenses or providing car fringe benefits | Fringe Benefits Tax Assessment Act 1986s 123(2) | → |
| Payroll, tax and superCar log books and odometer records | No period | Not set in this provision | Businesses claiming car expenses or providing car fringe benefits | Fringe Benefits Tax Assessment Act 1986s 10A(a) | → |
| Payroll, tax and superCar log books and odometer records | No period | Not set in this provision | Businesses claiming car expenses or providing car fringe benefits | Fringe Benefits Tax Assessment Act 1986s 65E(a) | → |
| Payroll, tax and superTravel and expense substantiation records | 5y | The 5 years start on the due day for lodging your income tax return for the income… | Taxpayers claiming work, car or travel expenses | Income Tax Assessment Act 1997s 900-25(1)–(3) | → |
| Payroll, tax and superTravel and expense substantiation records | 5y | The 5 years start on the due day for lodging your income tax return for the income… | Taxpayers claiming work, car or travel expenses | Income Tax Assessment Act 1997s 900-75(1)–(2) | → |
| Payroll, tax and superTravel and expense substantiation records | 5y | The 5 years start on the due day for lodging your income tax return for the income… | Taxpayers claiming work, car or travel expenses | Income Tax Assessment Act 1997s 900-90(1)–(3) | → |
| Payroll, tax and superTravel and expense substantiation records | 5y | Not stated in the provision | Taxpayers claiming work, car or travel expenses | Income Tax Assessment Act 1997s 900-20 | → |
| Payroll, tax and superTravel and expense substantiation records | 5y | Not stated in the provision | Taxpayers claiming work, car or travel expenses | Income Tax Assessment Act 1997s 900-85 | → |
| Payroll, tax and superTravel and expense substantiation records | 5y | Whenever you are required to retain records of an expense under this Division or… | Taxpayers claiming work, car or travel expenses | Income Tax Assessment Act 1997s 900-165 | → |
| Payroll, tax and superTravel and expense substantiation records | Until event | If one of the following types of dispute relating to the expense is unresolved when the… | Taxpayers claiming work, car or travel expenses | Income Tax Assessment Act 1997s 900-170 | → |
| Tax and accountingBusiness tax records | 5y | The completion of the transactions or acts to which those records relate | Anyone carrying on a business | Income Tax Assessment Act 1936s 262A(1), (4) | → |
| Tax and accountingGST records and tax invoices | 5y | After the completion of the transactions or acts to which they relate | Entities with indirect tax obligations | Taxation Administration Act 1953s 382-5(1) | → |
| Tax and accountingGST records and tax invoices | 5y | After the return was given to the Commissioner | Entities with indirect tax obligations | Taxation Administration Act 1953s 382-5(3) | → |
| Tax and accountingGST records and tax invoices | 5y | After the election, choice, estimate, determination or calculation ceased to have effect | Entities with indirect tax obligations | Taxation Administration Act 1953s 382-5(4) | → |
| Tax and accountingCapital gains tax records | 5y | Until the end of 5 years after it becomes certain that no CGT event (or no further CGT… | Owners of CGT assets | Income Tax Assessment Act 1997s 121-25(1)–(2) | → |
| Tax and accountingCapital gains tax records | No period | Not set in this provision | Owners of CGT assets | Income Tax Assessment Act 1997s 121-20(1) | → |
| Tax and accountingCapital gains tax records | 5y | After the requirement in paragraph (2)(b) is satisfied | Owners of CGT assets | Income Tax Assessment Act 1997s 121-35(1)(b) | → |
| Tax and accountingCapital gains tax records | 5y | After a CGT event has happened | Owners of CGT assets | Income Tax Assessment Act 1997s 100-70 | → |
| Tax and accountingDepreciation and roll-over records | 5y | After the balancing adjustment event occurred | Businesses claiming depreciation or roll-over relief | Income Tax Assessment Act 1997s 40-340(6) | → |
| Tax and accountingDepreciation and roll-over records | 5y | Until the end of 5 years after the next balancing adjustment event occurs for the… | Businesses claiming depreciation or roll-over relief | Income Tax Assessment Act 1997s 40-340(7) | → |
| Tax and accountingDepreciation and roll-over records | 5y | The earlier of these events: (a) the transferee disposes of the property; (b) the… | Businesses claiming depreciation or roll-over relief | Income Tax Assessment Act 1997s 40-360(4) | → |
| Tax and accountingDepreciation and roll-over records | 5y | The earlier of: (a) the disposal by the person of the property; or (b) the loss or… | Businesses claiming depreciation or roll-over relief | Income Tax Assessment Act 1936s 262A(4AA) | → |
| Tax and accountingDepreciation and roll-over records | 5y | The earlier of: (i) the disposal by the person of the property; or (ii) the loss or… | Businesses claiming depreciation or roll-over relief | Income Tax Assessment Act 1936s 262A(4AC)(b) | → |
| Tax and accountingDepreciation and roll-over records | 5y | The earlier of: (a) the disposal by the person of the property; or (b) the loss or… | Businesses claiming depreciation or roll-over relief | Income Tax Assessment Act 1936s 262A(4AE) | → |
| Tax and accountingDepreciation and roll-over records | 5y | The earlier of: (i) the transferee ceasing to be the owner or lessee of the part of the… | Businesses claiming depreciation or roll-over relief | Income Tax Assessment Act 1936s 262A(4AF)(d) | → |
| Tax and accountingDepreciation and roll-over records | 5y | The transferee disposes of the capital works or the capital works are destroyed,… | Businesses claiming depreciation or roll-over relief | Income Tax Assessment Act 1936s 262A(4AJA)(d) | → |
| Tax and accountingFranking account records | No period | Not set in this provision | Corporate tax entities | Income Tax Assessment Act 1997s 214-175(1) | → |
| Company and corporateCompany financial records | 7y | After the transactions covered by the records are completed | Companies, registered schemes and disclosing entities | Corporations Act 2001s 286(1)–(2) | → |
| Company and corporateMinute books and resolutions | No period | Not set in this provision | Companies | Corporations Act 2001s 251A(1) and (5) | → |
| Company and corporateRegisters of members and option holders | 7y | The date on which the person stopped being a member | Companies | Corporations Act 2001s 169(7) | → |
| Company and corporateRegisters of members and option holders | No period | Not set in this provision | Companies | Corporations Act 2001s 168(1) | → |
| Company and corporateRegisters of members and option holders | No period | Not set in this provision | Companies | Corporations Act 2001s 170(1) | → |
| Company and corporateRegisters of members and option holders | No period | Not set in this provision | Companies | Corporations Act 2001s 170(3) | → |
| Company and corporateDirector and secretary consents | No period | Not set in this provision | Companies | Corporations Act 2001s 201D(2) | → |
| Company and corporateDirector and secretary consents | No period | Not set in this provision | Companies | Corporations Act 2001s 204C(2) | → |
| Company and corporateDirector and secretary consents | No period | After the company is registered, the applicant must give the consents and agreements to… | Companies | Corporations Act 2001s 117(5) | → |
| Company and corporateSustainability records | 7y | After the sustainability report to which the records relate is completed | Entities that must prepare sustainability reports | Corporations Act 2001s 286A(1)–(2) | → |
| Company and corporateCompany books after deregistration | 3y | After the deregistration | Former directors of a deregistered company | Corporations Act 2001s 601AD(5) | → |
| Company and corporateBooks in external administration | 5y | From the end of the external administration | External administrators (liquidators, administrators) | Corporations Act 2001IPS s 70-35(1) | → |
| Company and corporateBooks in external administration | No period | Not set in this provision | External administrators (liquidators, administrators) | Corporations Act 2001IPS s 70-10(1) | → |
| Company and corporateAudit working papers | 7y | The date of the auditor's report prepared in relation to the audit or review to which… | Auditors of companies and registered schemes | Corporations Act 2001s 307B(1) | → |
| Company and corporateAudit working papers | 7y | The date of the auditor's report prepared in relation to the audit or review to which… | Auditors of companies and registered schemes | Corporations Act 2001s 307B(3) | → |
| AML/CTFAML/CTF transaction records | 7y | Beginning on the day the record is made | AML/CTF reporting entities | Anti-Money Laundering and Counter-Terrorism Financing Act 2006s 107(1), (3) | → |
| AML/CTFAML/CTF transaction records | 7y | After the giving of the document | AML/CTF reporting entities | Anti-Money Laundering and Counter-Terrorism Financing Act 2006s 108(2) | → |
| AML/CTFCustomer due diligence (KYC) records | 7y | The business relationship ends or the reporting entity completes the provision of the… | AML/CTF reporting entities | Anti-Money Laundering and Counter-Terrorism Financing Act 2006s 111(2) | → |
| AML/CTFCustomer due diligence (KYC) records | 7y | That began at a time after Part 2 had that effect; and throughout the whole of which… | AML/CTF reporting entities | Anti-Money Laundering and Counter-Terrorism Financing Act 2006s 114(1) | → |
| AML/CTFCustomer due diligence (KYC) records | 7y | That began at a time after the verification request was made; and throughout the whole… | AML/CTF reporting entities | Anti-Money Laundering and Counter-Terrorism Financing Act 2006s 35F(2) | → |
| AML/CTFCustomer due diligence (KYC) records | Destroy | Must delete the record at the end of the 7 year period referred to in that subsection | AML/CTF reporting entities | Anti-Money Laundering and Counter-Terrorism Financing Act 2006s 35F(3) | → |
| AML/CTFAML/CTF program records | 7y | Beginning at the time the record was made; and ending 7 years after the record is no… | AML/CTF reporting entities | Anti-Money Laundering and Counter-Terrorism Financing Act 2006s 116(3) | → |
| Privacy and customersPersonal information no longer needed | Destroy | The entity no longer needs the information for any purpose for which the information… | APP entities | Privacy Act 1988Schedule 1, APP 11.2 | → |
| Privacy and customersPersonal information no longer needed | Destroy | The entity determines that the entity could not have collected the personal… | APP entities | Privacy Act 1988Schedule 1, APP 4.3 | → |
| Privacy and customersCredit information (credit providers) | Destroy | The provider no longer needs the information for any purpose for which the information… | Credit providers and credit reporting bodies | Privacy Act 1988s 21S(2) | → |
| Privacy and customersCredit information (credit providers) | Destroy | The entity no longer needs the assessment for any purpose for which it may be used or… | Credit providers and credit reporting bodies | Privacy Act 1988s 20J(1) | → |
| Privacy and customersCredit information (credit providers) | Destroy | If the credit reporting body determines that it could not have collected the credit… | Credit providers and credit reporting bodies | Privacy Act 1988s 20D(4) | → |
| Privacy and customersMarketing consent records | No period | Not set in this provision | Businesses sending marketing emails, texts or calls | Spam Act 2003s 16(5) | → |
| Privacy and customersMarketing consent records | No period | Not set in this provision | Businesses sending marketing emails, texts or calls | Do Not Call Register Act 2006s 11(6) | → |
| Work health and safetyNotifiable incident records | 5y | From the day that notice of the incident is given to the regulator under this section | Persons conducting a business or undertaking (PCBUs) | Work Health and Safety Act 2011s 38(7) | → |
| Work health and safetyHealth and exposure monitoring records | 30y | After the record is made | PCBUs whose workers are exposed to hazardous chemicals, lead, asbestos or airborne contaminants | Work Health and Safety Regulations 2011r 378(1) | → |
| Work health and safetyHealth and exposure monitoring records | 30y | After the record is made | PCBUs whose workers are exposed to hazardous chemicals, lead, asbestos or airborne contaminants | Work Health and Safety Regulations 2011r 418(1) | → |
| Work health and safetyHealth and exposure monitoring records | 40y | After the record is made | PCBUs whose workers are exposed to hazardous chemicals, lead, asbestos or airborne contaminants | Work Health and Safety Regulations 2011r 444(1) | → |
| Work health and safetyHealth and exposure monitoring records | 30y | After the date the record is made | PCBUs whose workers are exposed to hazardous chemicals, lead, asbestos or airborne contaminants | Work Health and Safety Regulations 2011r 50(2) | → |
| Work health and safetyElectrical testing records (test and tag) | Until event | Until the electrical equipment is: (a) next tested; or (b) permanently removed from the… | PCBUs with electrical equipment and RCDs | Work Health and Safety Regulations 2011r 150(3) | → |
| Work health and safetyElectrical testing records (test and tag) | Until event | Until the earlier of the following occurs: (a) the device is next tested; (b) the… | PCBUs with electrical equipment and RCDs | Work Health and Safety Regulations 2011r 165(2) | → |
| Work health and safetyHazardous chemicals register and safety data sheets | No period | Not set in this provision | PCBUs that use, handle or store hazardous chemicals | Work Health and Safety Regulations 2011r 346(1) | → |
| Work health and safetyHazardous chemicals register and safety data sheets | No period | Not set in this provision | PCBUs that use, handle or store hazardous chemicals | Work Health and Safety Regulations 2011r 344(3) | → |
| Work health and safetyHazardous chemicals register and safety data sheets | 5y | After the substance was last supplied to the person | PCBUs that use, handle or store hazardous chemicals | Work Health and Safety Regulations 2011r 340(3)–(4) | → |
| Work health and safetyAsbestos register and management plan | No period | Not set in this provision | PCBUs with management or control of a workplace | Work Health and Safety Regulations 2011r 425(1)–(2) | → |
| Work health and safetyAsbestos register and management plan | No period | Not set in this provision | PCBUs with management or control of a workplace | Work Health and Safety Regulations 2011r 429(2)–(3) | → |
| No record matches “”. It may be outside the scope of this register. Clear search | |||||
102 legal terms in 37 recordsCommonwealth law, plus the model WHS laws. State, industry and contract rules may add others. General information, not legal advice.
Reading a retention ruleSame seven years.
Same seven years.
Different end dates.
The date matters as much as the number. Duration alone is not a rule. Read every requirement as a pair: the period, and the event that starts it.
Period7 years
+
Start eventfrom …?
Start event
20242027203120342038
EndsRecord created in 2024Clock starts at creation
7 years
2031
Employment ends in 2028Clock starts at termination
7 years
2035
Relationship ends in 2030Clock starts at account closure
7 years
2037
Illustration only. Other duties and holds can change the disposal decision.
Competing terms
One record. Six legal terms. They don't agree.
The register shows each term on its own. In practice a single file sits under several at once, with different periods, different start dates, and sometimes a duty to destroy.
A customer file at a financial services business
Account opened in year 0, closed in year 6. Each bar shows how long one law keeps the file.
Opening documentsAML/CTF Act s 108 · 7y after they are given
Transaction recordsAML/CTF Act s 107 · 7y from when each is made
Customer due diligenceAML/CTF Act s 111 · 7y after the relationship ends
Financial recordsCorporations Act s 286 · 7y after the transactions
Tax recordsITAA 1936 s 262A · 5y after the transactions
Personal informationPrivacy Act APP 11.2 · destroy once not needed
0369121518 yrs
Account closed (year 6), with the last transaction in year 6 · Illustration only
ScheduleOne
Six terms. Different start dates. One says destroy.
Which one do you follow? Now do that for every record your organisation holds, under every law that applies, and redo it whenever the law changes.
ScheduleOne has done that work, and keeps it current.
See how ScheduleOne does it ↓ScheduleOne
Looking up one record is easy. Building a retention schedule isn't.
WhenToDelete is powered by ScheduleOne, which holds the full database of Commonwealth and state retention terms. ScheduleOne starts from your business profile, finds every term that applies to you, works through the competing terms, and gives you one retention schedule, kept up to date when the law changes.
See ScheduleOne →Common legal requirementsThe full Commonwealth and state register
ScheduleOneYour business profileIndustry, states, regulated activities
ScheduleOneApplicable requirementsCth, state and industry, filtered to you
ScheduleOneOne maintained scheduleUpdated when the law changes
ScheduleOneRetention questions
Go deeper by topic
Guides that bring related records together, and the questions with no single Commonwealth rule.
A few useful answers
Before you delete anything.
Legal research finds the rule. Implementation experience turns it into something a business can use.
WhenToDelete shows the legal terms. Interpretation and implementation are in ScheduleOne.Can I use these terms as our retention schedule?
Not on their own. Each term comes from one law, and most records sit under several. Turning legal terms into a schedule for your organisation is what ScheduleOne does.
Is this legal advice?
No. It's general information about individual legal terms, and it may not be complete or up to date. Don't rely on it for decisions about your records: check the official text, and get advice for your situation.
Why can one record have several retention terms?
The same record can serve several purposes and fall under several laws, each with its own period and trigger.
Why not just keep everything for the longest period?
Because some duties require destruction once information is no longer needed, so keeping everything can be a breach too.
Does this include state and territory law?
The register covers Commonwealth law, plus the model work health and safety laws used in most states and territories. Other state, territory and industry requirements may add terms or use different triggers.
How often is the data updated?
Each provision shows the date of the law text it was taken from. Entries are updated when a change is identified, but there can be a delay, so check the date and the official text. See how we research.
What if I supply government?
Contracts, agency directions and records authorities can add obligations beyond the Commonwealth terms shown here.