Records to keep for audit

Sole traders who are registered workers must keep written records of the following:

  • the sole trader's name and date of birth 
  • the nature of the work performed 
  • when and for whom work is performed 
  • the sole trader’s ordinary remuneration for each return period 
  • the number of days worked in each return period

The written records must be kept for seven years after the day the record is made.

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