Record Retention — How Long to Keep What
Record Retention — How Long to Keep What
The retention periods differ by record type and that is exactly what trips people up. The holds that matter for a tradie business.
Tax records (ATO)
| General records | 5 years |
| Records supporting a deduction | 5 years after you lodge |
| Employer super (SG) contributions | 5 years |
Longer holds
| Fair Work employee records | 7 years |
| Company records (Corporations Act) | 7 years |
Safety & site
| WHS notifiable-incident records | At least 5 years |
| Waste tracking / disposal records | At least 5 years |
Guidance only. The ATO 5-year clock runs from the later of when you prepared/obtained the record or completed the transaction. Common myth: employer super records are 5 years, not 10 (10 years is for SMSF trustees). Check ato.gov.au and fairwork.gov.au.
Sources: ATO — How long to keep records · Fair Work Ombudsman — record-keeping · Corporations Act 2001
SiteKiln provides general guidance only. This is not legal, tax, financial or professional advice. Always verify information and seek professional advice if unsure. © SiteKiln 2026