Manual OR Paper Record Keeping
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/preparing-lodging-and-paying/record-keeping-for-business/setting-up-and-managing-records/business-record-keeping-systems/manual-or-paper-record-keeping
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.