Official sources

Legislation

"Text as at" is the date of the version of the law the quotes were taken from. Follow the link for the current official text on the Federal Register of Legislation.

Anti-Money Laundering and Counter-Terrorism Financing Act 2006 ↗

Text as at 1 July 2026 · s 107(1), (3), s 108(2), s 111(2), s 114(1), s 35F(2), s 35F(3), s 116(3)

Corporations Act 2001 ↗

Text as at 19 September 2026 · s 286(1)–(2), s 251A(1) and (5), s 169(7), s 168(1), s 170(1), s 170(3), s 201D(2), s 204C(2), s 117(5), s 286A(1)–(2), s 601AD(5), IPS s 70-35(1), IPS s 70-10(1), s 307B(1), s 307B(3)

Do Not Call Register Act 2006 ↗

Text as at 1 September 2021 · s 11(6)

Marketing consent records

Fair Work Act 2009 ↗

Text as at 7 July 2026 · s 535(1)

Fair Work Regulations 2009 ↗

Text as at 20 June 2026 · r 3.32, r 3.41(6), r 3.33(1)–(3), r 3.34, r 3.35, r 3.36(1)–(2), r 3.38(a)–(b), r 3.39(1)–(2), r 3.40, r 3.37(1)

Fringe Benefits Tax Assessment Act 1986 ↗

Text as at 1 July 2026 · s 132(1), s 132(2), s 123(1), s 123(3), s 135F, s 123(2), s 10A(a), s 65E(a)

Income Tax Assessment Act 1936 ↗

Text as at 1 July 2026 · s 202CD(1)(c) and (6), s 262A(1), (4), s 262A(4AA), s 262A(4AC)(b), s 262A(4AE), s 262A(4AF)(d), s 262A(4AJA)(d)

Income Tax Assessment Act 1997 ↗

Text as at 27 August 2026 · s 28-150(1)–(3), s 28-155(2), s 28-155(3), s 28-100(5), s 28-130(4), s 900-25(1)–(3), s 900-75(1)–(2), s 900-90(1)–(3), s 900-20, s 900-85, s 900-165, s 900-170, s 121-25(1)–(2), s 121-20(1), s 121-35(1)(b), s 100-70, s 40-340(6), s 40-340(7), s 40-360(4), s 214-175(1)

Paid Parental Leave Act 2010 ↗

Text as at 19 September 2026 · s 81(1), s 115S(3)

Paid parental leave records

Privacy (Tax File Number) Rule 2015 ↗

Text as at 4 March 2015 · r 11(2)

Tax file number declarations and TFN information

Privacy Act 1988 ↗

Text as at 4 June 2026 · Schedule 1, APP 11.2, Schedule 1, APP 4.3, s 21S(2), s 20J(1), s 20D(4)

Spam Act 2003 ↗

Text as at 10 March 2016 · s 16(5)

Marketing consent records

Superannuation Guarantee (Administration) Act 1992 ↗

Text as at 1 July 2026 · s 79(4)

Superannuation guarantee records

Taxation Administration Act 1953 ↗

Text as at 27 August 2026 · s 18-100(1), s 12-55(2), s 382-5(1), s 382-5(3), s 382-5(4)

Work Health and Safety Act 2011 ↗

Text as at 1 July 2024 · s 38(7)

Notifiable incident records

Work Health and Safety Regulations 2011 ↗

Text as at 25 March 2025 · r 378(1), r 418(1), r 444(1), r 50(2), r 150(3), r 165(2), r 346(1), r 344(3), r 340(3)–(4), r 425(1)–(2), r 429(2)–(3)

State and territory limitation Acts

These Acts set the periods within which contract and deed claims can be brought. Limitation periods are not legal requirements to keep records.

Limitation Act 1969 (New South Wales) ↗: ss 14(1)(a), 16, text as at 16 June 2022
Limitation of Actions Act 1958 (Victoria) ↗: s 5(1)(a), (3), text as at 2 October 2026
Limitation of Actions Act 1974 (Queensland) ↗: s 10(1)(a), (3); s 51, text as at 28 April 2026
Limitation of Actions Act 1936 (South Australia) ↗: ss 35(a), 34, text as at 1 July 2021
Limitation Act 2005 (Western Australia) ↗: ss 13, 18, text as at 1 December 2024
Limitation Act 1974 (Tasmania) ↗: s 4(1)(a), (3), text as at 1 May 2020
Limitation Act 1985 (Australian Capital Territory) ↗: ss 11, 13, text as at 26 November 2025
Limitation Act 1981 (Northern Territory) ↗: ss 12(1)(a), 14(1), text as at 11 August 2025

Official guidance

Regulators publish plain-English guidance on record keeping. It is not law, but it shows how the regulator reads the law.

Copyright

Commonwealth legislation text is from the Federal Register of Legislation, © Commonwealth of Australia, licensed under Creative Commons Attribution 4.0. Extracts are reproduced as published; line breaks and spacing have been simplified.